The OAG has a structured governance framework that aids the effective management of its resources and activities to support the delivery of its vision and mission and the requirements of the Constitution and the Audit Act 1969.
The OAG believes that effective governance will enable it to “practice what it preach”.
While governance is the ultimate responsibility of the Auditor-General, all staff have a responsibility to contribute to OAG’s good governance.
In addition, OAG is guided by the INTOSAI Code of Ethics and International Ethics Standards Board for Accountant’s Code of Ethics for Professional Accountants (IESBA Code) to ensure that all ethical requirements are met while performing the duties.
Executive Management Committee
A key element of the governance structure of OAG that provides leadership in the pursuance of its strategic direction and delivering against the commitments and initiatives outlined in its strategic and business plans. The standing membership for the Executive Committee is:
- Auditor-General (Chair)
- Deputy Auditor-General
- Assistant Auditor General
Audit Qualification Committee (AQC)
The Committee is chaired by the Auditor-General and comprises the Assistant Audit Generals. The AQC approves any modified audit opinions.
Working Group on Policy & Research
- Ensure that auditing practices comply and aligned with best practices.
- Review office policies to ensure compliance with international benchmarks.
- Provide commentary to FIA/IASC/ACAG/INTOSAI on the release of exposure drafts.
Currently, the OAG does not have a separate audit committee, however, matters arising from external reviews, including any internal audit review are considered by the Executive Committee.
Under the Audit Act 1969, the Speaker of Parliament may appoint an external auditor for the accounts of the OAG for a period not exceeding three years. The external auditor reports the results of the audit to the Auditor-General for inclusion in a report to Parliament by the Auditor-General.
The audited accounts of the OAG are reported in its Annual Reports which are submitted to Parliament through the Minister of Economy.
Strategic Plan/ Business Plan
The performance of the OAG is measured through the audit and non-audit activities undertaken over the period of the Strategic Plan and Business Plan.
The Strategic plan includes indicators of achievement that help us identify to what extent we are achieving our strategic objectives.
Based on these indicators, we develop performance measures and targets. Each year, our key performance measures and targets are documented in Annual Corporate Plan or Business Plan.
We monitor our progress on a quarterly basis and report on our key performance measures to Executive Management and reported in our annual report.
The annual report documents OAG’s performance outcome against performance measures set out in the strategic and business plans. It also addresses all applicable obligations under the Constitution of the Republic of Fiji, Audit Act 1969 and Financial Management Act 2004.
The OAG’s annual report is submitted to Parliament through the Minister of Economy under section 37 A(3) of the Financial Management(Budget Amendment) Act 2017.
Parliamentary Standing Committee on Public Accounts
The committee is required to exam the reports of the Auditor-General that are tabled in Parliament and to report the results of its deliberations to Parliament.
The function of the Standing Committee on Public Accounts under section 109(2)(d) of the Standing order of Parliament for the Republic of Fiji include examining the accounts of the Government of the Republic of Fiji in respect of each financial year and reports of the Auditor-General and for any matters relating to the expenditure of the Government of the Republic of Fiji or any related body or activity that the committee see fit to review.
Moreover, the Committee must only examine how public money has been dealt with and accounted for in accordance with the written law and must not examine the merits of the underlying policy that informs public spending.
The Auditor-General and/or Senior staff of the OAG provide briefings and attend public hearings as part of the PAC’s review of audit reports.