ABSTRACT
The Monocratic model, often referred to as the Westminster model, consists of a uninominal AAA headed by a single auditor-general, at times an officer of parliament as in the UK, and generally acting as an auxiliary institution to the legislature, albeit with ample autonomy. This model is prevalent in most Commonwealth countries where the AAA is an autonomous body, independent from the executive and reporting to the legislature (McGee 2002). It is an integral part of the system of legislative accountability and has no jurisdictional powers, although its findings may be passed to judicial authorities for further action in criminal or civil matters. The Constitution generally guarantees its independence. The AAA’s principal is the legislature, although, in some cases, such as in Chile and other Andean countries, the links between the AAA and the legislature are weak.
