Audit Wales takes the form of a statutory board, which employs staff, secures resources and monitors and advises the Auditor General.

[5] Audit Wales currently employ around 240 people across 3 offices in Cardiff, Swansea and Ewloe.

The Public Audit (Wales) Act 2004, the Government of Wales Act 1998 and Government of Wales Act 2006 and other legislation currently provide the statutory basis for the Auditor General and the auditors he appoints in local government to fulfill their purpose across the Welsh public sector.

In 2012 the Welsh Government introduced before the National Assembly the Public Audit (Wales) Bill.

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