| The Audit Service is organised into a number of divisions, branches and sections. |
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| Management Office |
| Located at the Lotto Buildng in Freetown. |
| Contains the Office of the Auditor General, Senior Management Staff, Secretary to the Audit Service Board, Finance Division and the Registry. |
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| Divisions in Western Area |
Located at four offices in Freetown.
Responsible for auditing ministries, agencies, schools, local government and parastatals in the western urban and rural area. |
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| Human Resource Division (Located at Youyi Building) |
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Finance Examinations Division (located at Ministerial Building)
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| East Branch (Located at SLRTA) |
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| Public Enterprise Division (Located at Youyi Building) |
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| Ministries & Local Authorities (located at Youyi Building and Ministry of Works) |
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| Pensions Division (Located at Youyi Building) |
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| Public Accounts Committee (Located at Parliament Building) |
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| ICT Division (located at the Youyi Building) |
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| IEC Division (located at the Lotto Building) |
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| Internal Audit Division (located at Lotto Building) |
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| Training Division (located at the Lotto Building) |
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| Southern Province (division) |
| Located at Treasury Building, Stock Road in Bo. |
| Responsible for auditing accounts of ministries, departments, agencies, district and city councils, local and chiefdom authorities in the Southern Province. |
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| Eastern Province (division) |
| Located at Hangha Road in Kenema. |
| Responsible for auditing accounts of ministries, departments, agencies, district and city councils, local and chiefdom authorities in the Eastern Province. |
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| Northern Province (division) |
| Located at St Lawrence Building, Azzolini Highway in Makeni. |
| Responsible for auditing accounts of ministries, departments, agencies, district and city councils, local and chiefdom authorities in the Eastern Province. |