2.2 Deputy Auditor-General's Role The Deputy Auditor-General (DAG) is the Accounting Officer in the administration of the Auditor-General. (Refer to section 43(1) of the PAA). The DAG in his review report to the Committee stressed that the overall objective of independent audits is to make a difference in the lives of citizens by contributing to trust, efficiency and effectiveness. Therefore, an independent and effective SAI is accordingly a necessary precondition for democracy.