Head of the Institution
The Auditor General is the Head and the Responsible Officer of the Institution. She is responsible for providing the vision, direction and coordination of the operations of the Office and ensures the achievement of the Mission.

Structure of the Office
The Office comprises two divisions namely; the Corporate Services Division and Audit & Consultancy Division. Each of these divisions is headed by a deputy auditor general. The position of Deputy Auditor General is equivalent to the rank of Permanent Secretary in a government ministry or department.
The Divisions are further broken down into Directorates, which are each headed by a Director. There are two (2) Directorates in the Corporate Services Division and five (5) Directorates in the Audit & Consultancy Division.

1. Corporate Services Division
   The Corporate Services Division is responsible for providing support services to the Office. The two directorates in this division are; Planning and Information Directorate and the Human Resources & Administration Directorate.
2. Audit and Consultancy Division
   The Audit and Consultancy Division is responsible for carrying out the audit function which is the core business of the Institution. The five directorates in this division are; Specialized Audits and Consultancy, Revenue Audits, Provincial Appropriations Audits, Ministerial Appropriations Audits and Public Debt and Investments Audits.

Reporting and types of reports produced
The Auditor General reports to Parliament on her findings from the work carried out and these reports take different forms depending on the types of audits undertaken. The following are the different types of reports issued:

• Annual Audit Report on the Accounts of the Republic of Zambia
  The Annual Report on the accounts of the Republic is the main preoccupation of the Auditor General. This is a Constitutional requirement and the Report is produced twelve (12) months after the end of each financial year. The financial year of government ends on 31st December.
• Performance, Environmental and Information Technology (IT) Audit Reports
  These are special reports issued by the Office from time to time. Unlike the financial audit reports which have Constitutional time frames, these reports are issued as and when they are completed. The period of the execution and reporting depends on the size and complexity of the program or project.
  
  A performance audit is an investigation into whether public resources have been utilized economically, efficiently and effectively.
  
  Environmental audits assist government in making decisions on matters of the environment that affect the citizens. It strives to influence government decision in companies and public utilities that emit effluents and other pollutants that affect the health of the public.
  
  IT audits are examinations that are carried out on controls of computerized systems in order to assure their reliability. Forensic audits are investigations that are carried out on cyber crimes, frauds, bribery, corrupt practices and other vices of a similar nature.
• Special/Interim Reports
  The Auditor General issues special reports on audits conducted as special assignments. These are usually "ad hoc" assignments which are investigative in nature.
  
  The structure of the Office of the Auditor General therefore, takes care of the various types of audits and reports as well as the expanded government activities and programmes. This is a challenge on the Auditor General in particular, and the Office in general.