Office of the Comptroller and Auditor General, IRELAND

The Comptroller and Auditor General plays a central role in the public accountability process by providing assurance to Dail Eireann on the manner in which public funds have been administered and providing it with reports on matters arising out of audits and other statutory examinations. These reports are considered by the Committee of Public Accounts of Dail Eireann (PAC). The core work of the Office is the conduct of financial audits which culminates in an annual opinion on all accounts of State and State-sponsored bodies falling within the audit remit of the Comptroller and Auditor General (C&AG). This work entails examining the accounts and underlying records and transactions of those entities in order to ensure that * the accounts properly reflect the transactions * the transactions recorded in the accounts are regular have been applied for the purposes intended and in accordance with rules governing them. For each account an examination is also made of the...