Customer Advisory Services


The role of the Auditor General under the Constitution of the Republic of Fiji is auditing public sector entities and reporting to Parliament. In this role as the auditor of all public entities, he has an interest in encouraging them to carry out their activities lawfully and responsibly. A public entity’s annual audit report could be affected by breaches of law or inadequate disclosure of related party transactions.

Similarly, under his performance audit and special investigation functions, the Auditor-General may examine matters concerning a public entity’s use of its resources, or its compliance with its statutory obligations, or matters appearing to show a lack of financial probity by a public entity or its members, office holders, or employees.

To enhance this role, the Office of the Auditor General (OAG) has embarked on expanding to advisory activities to reinforce its audit work, with its Customer Advisory Services (CAS).  The CAS function will offer advisory sessions for smaller audited entities on selected themes, and develop best practice guides which will discuss common recurring issues (financial and performance audits), shortcomings, and good practice examples.

This is also an endeavour by the OAG to align itself to the ISSAI 12: Value and Benefits of SAIs, which conveys that the ultimate role of a Supreme Audit Institution is to have impact, to make a difference in the lives of citizens, which is also in line with our mission to provide value adding services.

Our ultimate objective is better visibility of the value and benefits of our work for our audited entities, for decision-makers in Parliament, government and administration, as well as our citizens.