Guiding Principles - Values and Behavaiours

The following are our declared values which we will work hard to embed in every aspect of our work, in our dealings with clients and in our relationships with each other.
 
We will be objective and independent in our work

In order to demonstrate this value we will

• select issues for examination which are important in the context of the management of public funds
• audit in accordance with applicable standards
• ensure that our reports are fair and balanced by having a rigorous clearance process

We will be constructive and helpful in our dealings with audited bodies

In order to demonstrate this value we will

• communicate our requirements and expectations so as to assist audited bodies achieve the finalisation of the accountability process in a timely way
• recognise the legitimate needs of audited bodies to discharge their accountability in a timely manner
• issue post-audit correspondence which assists organisations in improving their control and management 
• attend key meetings of the audit committees of audited bodies.

We will commit to excellence in the conduct of audits and the development of our internal capability

In order to demonstrate this value we will

• perform all our work to the highest standards of public service
• adopt the most cost-effective audit methodologies and computer-assisted approaches
• develop our staff so that they can make the optimum contribution to the delivery of public audit services while advancing their own public service careers.