The Act establishes that the Auditor-General is independent from Executive Government. The Auditor-General’s primary relationship is with Parliament.
The Parliament appoints and can remove the Auditor-General, and it determines the Auditor-General’s salary. However, the Act states that the Auditor-General is not subject to the direction of any person as to the manner in which he carries out the functions or exercises powers under the Act.
The Act also states that the Auditor-General must submit a report to Parliament each year. This report is the primary method of communication between the Auditor-General and the Parliament.
An effective working relationship exists between Parliament’s Economic and Finance Committee and the Auditor-General's Department. The Auditor-General and senior audit officers meet regularly with the Economic and Finance Committee to discuss issues relating to audit matters raised by the Auditor-General and other matters of interest to the Committee.
For further information see Public Finance and Audit Act 1987