The Office of the Director of Audit derives its mandate and authority from the Constitution of St. Christopher and Nevis and supporting legislation governing public financial administration and accountability. This legislative framework defines the powers, functions, and independence of the Audit Department, enabling it to conduct audits of public accounts and government entities in accordance with established legal and professional standards. Through this framework, the Department fulfills its constitutional responsibility to promote transparency, accountability, and sound financial governance within the public sector.
