Auditing to build public confidence
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IAR 2025-26
In this report
About the South African national audit office
Auditor-general’s message
Deputy auditor-general’s reflections
Who we are (IAR 2025-26)
How we are governed
How we are organised
How we add value to stakeholders
Our strategy
Governance and accountability reports
The performance report
Shift public sector culture
Insight
Influence
Enforcement
Sustainably
Efficiently
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Auditor-general’s message
Deputy auditorgeneral’s reflections
Who we are
Mandate and legal form
Accountability and reporting
Financial and legal independence
Functions, beneficiaries and products
International participation
How we are governed
Corporate governance framework
Standing committee on the auditor-general
Quality management assessment committee
Advisory committee on material irregularities
Audit committee
Remuneration committee
Executive committee
How we are organised
Structure of the AGSA
Audit contracts awarded
Enterprise and supplier development
Making an impact through our shared value creation model
Our capitals
Stakeholder value derived from our audit work
Additional social value of our audit work and products
Our strategy
Our strategy: #cultureshift2030
Our strategy implementation journey
The #cultureshift2030 guide
Performance outcomes against our strategy
Strategic goal one: Shift public sector culture
Strategic goal two: Insight
Strategic goal three: Influence
Strategic goal four: Enforcement
Strategic goal five: Sustainably (Finance)
Strategic goal five: Sustainably (Risk management)
Strategic goal five: Sustainably (People and culture)
Strategic goal six: Efficiently (Digital transformation journey)
Governance and accountability reports
Auditor-general’s report on the evaluation of the AGSA’s System of Quality Management as of 22 November 2024
Remuneration committee report
Audit committee report
Independent assurance practitioner’s limited assurance report to Parliament on selected key sustainability indicators
Financial statements
Deputy auditor-general’s role and responsibilities
Independent auditor’s report to Parliament
Statement of financial position
Statement of surplus or deficit and other comprehensive income
Statement of changes in equity
Statement of cash flows
Accounting policies
Notes to the financial statements
Annexures
List of acronyms
Integrated reporting index
GRI content index
Sustainable development goals
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Home
Who we are
Vision, mission and values
Leadership and executive committee
What guides us
Strategic reports
Strategic plan and budget
Integrated annual report
115 years of the AGSA
The legacy book
Request for information
General queries
Paia/Popia
Legislation
Public Audit Act
Copyright and disclaimer
What we do
Understanding audits
Audit 101
Audit process
Audit terminology
Performance auditing
Audit reporting
Audit insights
AGSA CWC fees
Audit methodology and related guidance - CWC
Audit directive
Reporting and good practices
CWC account sign-in
Registration
Preventative Control Guides
Civil society organisations
Reports
National and Provincial Government reports
Local Government reports
Special audit reports
Archived reports
What's new
Media statements
Thought leadership
Leadership speeches
AGSA columns
Gallery
Tender information
Request for proposal (RFP)
BBBEE
Purchase order standard terms and conditions
Conferences and forum participation
SAI20
Join the team
Graduate recruitment
Experienced hires
Life @ the AGSA
Bursary application
Alumni
Recognition
Partnerships and collaboration
Contact us
Feedback
Head and provincial offices
Complaints and disputes
Media enquiries
Supplier and tender enquiries
Useful links