The Auditor-General of South Africa is the Supreme Audit Institution of the Country. Section 181 (1) (e) of the Constitution establishes the AGSA as the institution that strengthens constitutional democracy in South Africa. The governing principle vested upon the AGSA by section 181 (2) of the Constitution states that the AGSA is independent, and subject only to the Constitution and the law, and it must be impartial and must exercise its powers and perform its functions without fear, favour or prejudice. Section 4 of the Constitution prescribes that no person or organ of state may interfere with the functioning of the AGSA. Section 181 (5) of the Constitution provides that AGSA is accountable to the National Assembly (NA), and must report on its activities and the performance of its functions to the NA at least once a year. Section 181 (3) of the Constitution requires that one of the organs of state, through legislative and other measures , must assist and protect the AGSA to ensure the independence, impartiality, dignity and effectiveness of the AGSA. Hence, the mandate of the Committee, it stems from section 181 (3) of the Constitution. The mandate of the Committee is to assist and protect the AGSA to ensure its independence, impartiality, dignity and effectiveness.