Values and Ethics


The vision of the office of the State Auditor-General is to be a veritable and independent agent of review and reporting in the financial management of the state Government that is responsive to the needs of the State and also keeps abreast of national and global developments in government audit function.

The Office of the Auditor-General’s values and ethics include the following;

(a) Timeliness: Reports will be produced on time.

(b) Independence, Objectivity and impartiality: Auditors will be impartial in both fact and appearance when dealing with clients. Therefore, conclusions and opinions will be based exclusively on evidence provided.

(c) Trust, Confidence and Credibility: The Office will ensure that its conduct and approach are above suspicion and reproach.

(d) Integrity: High standards of behavior, such as honesty and decorum will be maintained

(e) Professional Development: Auditors will adhere to professional auditing standards.

(f) Prevention of Conflict of Interest: Auditors will be mindful to strictly avoid circumstances that could jeopardize their objectivity, such as personal relationship, etc.

(g) Competence: Auditors will follow International Auditing, accounting and financial management stardards.

(h) Political Neutrality: Actual and perceived political neutrality will be maintained.