Co-operative Societies and Parastatals
An audit in this case is carried out as a general audit except you should notice that the auditor is appointed through the Commissioner of Co-operatives and however he reports to the members the accounts must be registered along with the Commissioner. Of specific note is such he is needed to carry out individual investigations on the bad debts provision to verify its adequacy and upon the good debts he has to validate their recoverability.
These are subject to audits through the Auditor General .The audit is carried out to any another company.
Central Government and Local Authorities
The audit of these accounts is governed again through the Audit and Exchequer Act and is carried out through Auditor General and the Controller who is accountable to the National Assembly there.