[3] The institution describes itself as "an independent, constitutionally established office that exists to serve Parliament.
All books, records, returns, reports, and other documents that, in his view, relate to any of the accounts mentioned in subsections (2) and (3) of section 97 must be made available to the Director of Audit and any other officer authorized by him.
The Director of Audit is not subject to the direction or control of any other person or authority when performing the duties outlined in Section 97's subsections (2), (3), (4), (5), and (6).
[6] The Prime Minister must approve the appointment of the Director of Audit, who will be chosen by the Governor-General acting on the recommendation of the Public Service Commission.
[5] The Governor-General, acting in accordance with the advice of the Public Service Commission offered after the Commission has consulted the Prime Minister and has obtained the Prime Minister's approval to the appointment, may name a person to act as Director of Audit if the position is vacant or if the incumbent is unable to perform the duties of his office for any reason.