Audit Quality & Code of Ethics

To ensure quality in our audits, AGO has implemented a Quality Assurance Framework (QAF). The QAF comprises systems, structures, policies and procedures that are designed to provide reasonable assurance that the audits done by AGO meet recognised professional standards. The QAF also includes the AGO Code of Conduct and Ethics, which all AGO auditors must abide by.

AGO is also subject to audits, for example, IT security audits by the Government Technology Agency, fixed asset audits by the Accountant-General’s Department, and audits on our records management by the National Archives. AGO also engages a commercial auditor annually to audit its financial statements.

In developing its Code of Ethics, AGO took into consideration the International Organisation of Supreme Audit Institutions (INTOSAI)’s Code of Ethics and relevant ethical requirements in the ACRA Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities. The AGO Code of Ethics contains ethical principles to be followed by all AGO auditors in conducting audits and provides additional guidance to supplement the Government’s Code of Conduct for civil servants.

Annually, at the start of each work year, all auditors have to submit a declaration on conflict of interest in relation to the audits they are assigned to. They are also required to immediately declare any actual or perceived conflict of interest, should such a situation arise during the course of the audit.