The Directorate is headed by a Director who is assisted by two (2) Assistant Directors. It is divided into two (2) sections namely Parastatal and Statutory Bodies; and Grants, Loans and Investments sections each headed by an assistant director.

 Organisation

The Directorate comprises two (2) sections as detailed below:

Parastatal and Statutory Bodies Section

The responsibilities of this section are to:-

• Conduct certification audits of statutory bodies and Commissions;
• Conduct reviews of the operations of any parastatal or statutory body as the Auditor General may deem it fit; and
• Carry out special audit investigations as may be requested by the President from time to time as per the provisions of the Public Audit Act, Cap. 378 of the Laws of Zambia.

Grants, Loans and Investments Section

The responsibilities of this section are to audit the:

Grants and loans Government has given for different capital projects such as water reticulation, feeder roads and subsequent repayments