Sources of Authority of The Auditor-General
Constitution of Federal Republic of Nigeria 1999 as ammended Section 125 (1)
Akwa Ibom State Audit Law of 2021
- Public Sector Auditing Standard of Akwa Ibom State
- Financial Regulations
- Akwa Ibom State Audit Manual
- Audit Guides for Federal & State Government Auditors..
- Finance (Control and Management Act of 1958 as ammended)
- Public Sector Accounting Standard (IPSAs).