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Professional Framework

The OAG aligns with the International Standards on Auditing (ISA) and International Organization of Supreme Audit Institutions (INTOSAI) Auditing Standards.

The OAG has its own Field Audit Manual including the Policy and Procedure Guideline to guide staff in field audit work.

Audit innovations that enhance the work of the OAG are incorporated into auditing procedures with most changes being adopted through association and affiliations with Pacific Association of Supreme Audit Institutions (PASAI), the Australasian Council of Auditors General (ACAG) and INTOSAI.