Section 10 of the Audit Act outlines the responsibilities of the Director of Audit. These responsibilities include:

• The examination of the financial and other statements included in the public accounts; and the expressing of an opinion on the statements.
• To make such checks as he/she considers necessary to enable him/her to form an opinion as to whether a ministry, department or service has used its resources with economy, efficiency and effectiveness.
• To make such examinations and inquiries considered necessary to enable him/her to audit the accounts of each statutory body and to report thereon.
• Inquire and report on any matter relating to the financial affairs of the government, at the request of the House of Assembly or Minister, if such assignment does not interfere with his/her primary responsibility.
• Examine and audit the accounts of a recipient of government money and report thereon.