The Audit Office is the institution through which the Director of Audit carries out her responsibilities as required by the Saint Vincent Constitution and the Saint Vincent and the Grenadines Audit Act.

The Director of Audit assists Parliament in holding the Government accountable, by examining the accounts of Saint Vincent and the Grenadines. 

Audits conducted determine whether

• all moneys appropriated by Parliament and disbursed have been applied to the purposes which they were appropriated and that the expenditure conforms to the authority that governs. 
• a subject matter is in compliance with applicable legislations and policies.
• the Government’s activities operate with regards for the principles of economy, efficiency and effectiveness, and whether there is room for improvement.
• an entity’s financial statements are devoid of material misstatement and that they are presented in accordance with the applicable financial reporting and regulatory framework.
• Accounting Officers have taken corrective actions by implementing audit recommendations.

The types of audit carried out by the Director of Audit are: 

1.  Compliance Audit

Compliance audit is an independent assessment of whether a subject matter is in compliance with Laws/Policies identified as criteria.  This is done by assessing whether activities, financial transactions and information comply, in all material respects, with the authorities that govern the audited entity.

2. Performance Audit

Performance audit is an independent, objective and reliable examination of whether the Government’s undertakings, systems, operations, programmes, activities or organisations are operating in accordance with the principles of economy, efficiency and effectiveness, and whether there is room for improvements.

 3. Financial Audit

Financial audit is an assessment of whether an entity’s financial statements are free from material misstatement in all material respects, and that they are presented in accordance with the applicable financial reporting and regulatory framework.

 4. Special Audit

Special audits are undertaken on specific request made to the Director of Audit by appropriate authorities within the Government or in cases where the Director of Audit may determine an issue significant to be audited.

 5. Follow-up Review

The Audit Office has implemented Follow-up review to determine the adequacy, effectiveness and timeliness of actions taken by Accounting Officers to implement recommendations issued in the audit report to correct reported observations.