Values, Behaviour and Culture

The Office recognises that good outcomes of audit depend on the skills, values and behaviours of its management and staff. The Office commits to work hard to embed the following values in its working culture.

The Office’s aim is to sustain and foster a culture and related values that exemplify ethical behaviour and effective governance. Independence, objectivity, professionalism and excellence are core values to which the Office subscribes and these are aligned with the standards reflected in

  • the Civil Service of Standards and Behaviours
  • professional auditing and ethical standards
  • ethics legislation

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.

Objective and Independent of our Work
  • Select issues for examination which are important in the context of the management of public funds.
  • Audit in accordance with the applicable standards.
  • Ensure that our reports are fair and balanced.
Constructive and helpful in our dealings with audited bodies
  • Communicate our requirements and expectations so as to assist audited bodies achieve the finalisation of the accountability process in a timely manner.
  • 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.
Excellence in the conduct of our work
  • 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.
In our dealings internally
  • Foster a positive work environment where staff are empowered to contribute.
  • Reinforce a performance-driven work culture.
  • Take initiative to address issues proactively, accept constructive feedback as aid to continuous improvement.

These values are communicated to all staff. Staff are expected to familiarise themselves with all the relevant codes, rules and legislation governing the Civil Service including the application of the requirements of confidentiality in dealing with public organisations.

The management team of the Office leads and manages the implementation of the systems, processes and behaviours necessary to promote good corporate governance across the organisation so that all staff of the Office work together as a high performing team.

In the context of good governance, the effectiveness of our management systems, the control culture and control environment are subjected to regular review from internal audit, the Audit Committee and our external auditors. Individual managers and staff also play a key role in ensuring management systems and controls are operating effectively through the Office’s management assurance process.