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Vision, mission and values
OUR VISION
Excellence in public sector
auditing
We strive for excellence in the provision
of independent public sector audit services through
commitment to professionalism and innovation.
OUR MISSION
To provide independent,
professional and quality audit services to the
Legislative Council and public sector organisations
in order to help the Government enhance public
sector performance and accountability in Hong
Kong
The primary objective of our audit services
is to contribute to enhancing the performance
and accountability of the Government and other
public sector organisations in Hong Kong. We achieve
our mission by:
conducting regularity audits
which provide the Legislative Council with an
overall assurance that the Government's financial
and accounting transactions and those of funds
of a public or quasi-public nature are proper
and that they conform to accepted accounting
standards; and
conducting value for money
audits which provide the Legislative Council
with independent information, advice and assurance
about the economy, efficiency and effectiveness
with which any bureau/department of the Government,
agency, other public body, public office, or
audited organisation has discharged its functions.
OUR VALUES
We are committed to upholding
a high standard of integrity and conduct in discharging
our audit responsibilities. We share a set of core values including Professionalism, Probity and People-oriented,
which underpin all facets of our work including Our services, Our culture and Our People. These core values and their related attributes,
as illustrated below, define the way we conduct ourselves in all the work we do.

Professionalism
We seek to achieve excellence
by conducting our work with professional competence
and expertise, in accord with the highest standards
of ethics and proficiency in our professions.
Independence
We strive to be, and be seen
to be, objective, unbiased and free from undue
influences in the provision of audit services.
Innovation
We strive for continuous improvements
by accepting, promoting and sharing creative and
innovative ideas.
Commitment
We are committed to adding value
to public sector management by delivering quality
audit services which serve the best interests
of Hong Kong.
Probity
We always act in an open, honest, ethical and professional manner.
Responsiveness
We always understand, acknowledge,
and try our best to meet the needs and expectations
of our stakeholders.
Objectivity
We are always fair, just and
impartial in the conduct of our work.
People-oriented
We are committed to creating a work environment which values the professionalism, skills, commitment and creativity of our staff
and helps them meet their full potential.
Teamwork
We work as a team to bring out the best in our staff to realise our vision and achieve our mission.
Nurturing talent and creativity
We are committed to helping our staff develop their talents by continuous learning and encouraging creativity.
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