We carry out the following types of audit:
- Financial statements audit
- Compliance audit
- Performance (value-for-money) audit
We audit:
- government ministries
- organs of state
- other public entities which AGO has the legal mandate to audit (e.g. statutory boards)
(Where the financial statements of these entities are audited by commercial auditors, AGO carries out selective audits of these entities in rotation i.e. performance (value-for-money) audits or compliance audits or both.)
- government-owned companies
As the national auditor, our role extends beyond the typical checks of financial accounts and records which are also carried out by commercial auditors. We assess whether there has been any wastage, extravagance, inefficiency or ineffectiveness in the use of public funds and resources.
Our audit report is submitted to the President of Singapore. The report is then tabled in Parliament and made available to the public.
To enable him to do his work without fear or favour, the Auditor-General is appointed by the President and his position is safeguarded under the
Constitution
and the
Audit Act (Chapter 17).
To find out more about AGO’s audit authority, please click HERE.
The principles and guidelines governing our working relationship with our auditees are set out in the AGO-Auditee Protocol.