Staff are assigned roles and responsibilities by the C&AG or under his authority in accordance with the legislation.
The Office is managed by:
an Audit Board – comprising the C&AG, the Secretary and the Directors of Audit. The Audit Board oversees the development and implementation of strategy and reviews operational performance.
a Management Board – comprising the Directors and Deputy Directors of Audit which co-ordinates the management and operation of the Office.
The Office is organised into directorates headed by the three Directors of Audit based on audit and reporting work programmes. Within each directorate a number of divisions are assigned portfolios of work based on sectors operating within the public service.
The Secretary and Director of Audit is responsible for the overall administration of the Office including human resources, finance functions, facilities and information and communication technology. As Accounting Officer, she is responsible for the use of resources in the Office.
Directors of Audit have delegated authority to provide the audit opinion on behalf of the C&AG on the accounts of certain public bodies. A director may also have the delegated authority to grant credits on the Exchequer on foot of requisition for or on behalf of the Minister for Finance.
The organisational structure is set out in the diagram below: