How we Audit

The Office of the Auditor General’s Audit Practice Statement provides a detailed description of the principles we apply in conducting our audits.

The five key principles that guide our audit work are as follows:

  • All audits are conducted in accordance with accounting and auditing standards.
  • The highest standards of ethical and personal behaviour are demonstrated.
  • All audits are approached in a fair and constructive way.
  • Audits are conducted, and reported in an impartial manner.
  • Matters of significance arising from audits are reported to Parliament.