The National Audit Office (NAO) is the Supreme Audit Institution of Mauritius and is headed by the Director of Audit. The Office of the Director of Audit is stablished by the Constitution of Mauritius. The role of the NAO is to improve public sector performance and accountability through  independent  reporting  to  Parliament  or  the  appropriate  authorities  on  the  financial statements, operations, programmes and activities of Government/Public entities.
 
Mandate
 
The  Director  of  Audit  is  mandated  by  the  Constitution  and  various  legislations,  to  audit  all Ministries  and  Departments,  all  Local  Authorities, most  Statutory  Bodies,  the  Rodrigues Regional  Assembly,  several  Special  Funds  and  several  don