The Northern Ireland Assembly Audit Committee, established by the Northern Ireland Act 1998, oversees the work of the NIAO. This committee is separate from the Northern Ireland Assembly Public Accounts Committee (PAC).
The Audit Committee has responsibility for agreeing with the Comptroller and Auditor General (C&AG) an estimate of how much resources the NIAO should receive for each financial year and for laying that estimate before the Assembly.
You can read more about the work of the Audit Committee on the NI Assembly website.
The C&AG, head of the NIAO, is an officer of the Assembly and, as provided by The Audit (Northern Ireland) Order 1987, a corporation sole. The corporate governance arrangements of the NIAO, reflecting the C&AG's statutory role, include the following: