External Audit

The external audit of non-commercial state bodies in Ireland is carried out by the Comptroller and Auditor General of Ireland (C&AG). Private sector auditors usually audit commercial state bodies.

The mission statement of the Office of the C&AG is to independently examine and report to Dáil Éireann on whether public funds and resources are used in accordance with the law, managed to good effect and properly accounted for.

The C&AG

The C&AG provides an independent assurance to Dáil Éireann (and ultimately the taxpayer) that all money allocated by the Dáil has been properly spent.