AUDITING FOR THE NATION AND CITIZENS
• Nation: Symbolises the public resources of the country, which belong to the present and also future generations of the citizens of country.
• Citizens: Stress the fundamental fiduciary accountability of public sector accounting and auditing is for the citizens / shareholders.
• FOR stresses the ultimate reason why the AGO exists and FOR what purpose.
Audit and report to the President, the Parliament and the Citizens on the proper accounting and also on the economy, efficiency and effective use of public resources to enhance public accountability.
To be an Independent, Professional and Effective Supreme Audit Institution (SAI) providing value and benefits to the Nation and Citizens through public sector auditing.
• Independence: Fundamental for an SAI as promulgated in the LIMA and Mexico Declarations and UN Resolution.
• Professional: Encapsulates the values of professional standards, i.e. integrity, independence, objectivity and impartiality, confidentiality and professional competence
• Effective SAI: Results oriented, timely reporting and providing recommendations that are relevant and AGO recommendations are respected and adhered
• Outcome: Public Sector Auditing should ultimately result in creating / providing value and benefits to the Nation and Citizens.
• INDEPENDENCE, OBJECTIVITY AND IMPARTIALITY
• PROFESSIONAL COMPETENCE