The Auditor General can be engaged to conduct audits in the following ways:
- For the audit of Ministries and Departments of the government of the Republic of Trinidad and Tobago the Exchequer and Audit Act section 9(1)) mandates the Auditor General to conduct these audits.
- In many instances the statute (law) setting up a Statutory Body or Authority indicates that the Auditor General shall be the auditor. In some instances the Auditor General is allowed the freedom to appoint an auditor who would submit reports through the Auditor General.
- Some statutory bodies, which have the prerogative to appoint auditors in their own right, appoint the Auditor General to conduct the audit.
- At times International Financial Institutions such as the IBRD and IADB require that the Auditor General’s Department conduct the audits of projects funded by loan from these institutions.
The Auditor General need not be engaged by the Management of a relevant state owned or state run entity but is empowered under section 116(2) and (3) of the Constitution of Trinidad and Tobago to conduct an audit if he/she thinks it is necessary.