Northern Territory Consolidated Acts13. Duties of Auditor-General
(1) Subject to this Act, the Auditor-General shall audit the Public Account and other accounts in such manner as he or she thinks fit having regard to the character and effectiveness of the internal control and recognised professional standards and practices.
(2) Every audit under subsection (1) shall be performed at such times as the Auditor-General thinks fit but in any case not less than once in each year.
(3) Notwithstanding subsection (2), the Auditor-General may, in any year, dispense with the audit of an Agency.
(4) The Auditor-General shall, where he or she dispenses with an audit in accordance with this section, report that fact, and give a statement of the reason for the dispensation, in his or her report prepared under section 24.