Office of the Auditor-General

The Office of the Auditor-General of Fiji (OAG) assists the Auditor-General deliver the mandate of the Constitution of the Republic of Fiji and the Audit Act 1969.

The work of OAG is also governed by auditing standards issued by the International Organisation of Supreme Audit Institutions and the Fiji Institute of Accountants, which are in compliance with the standards issued by the  International Auditing and Assurance Standards Board (IAASB).

OAG’s vision of promoting public sector accountability and sustainability through our audits

The OAG stands by the values of Respect, Integrity, Independent and Objective, Competence, Transparency and Confidentiality.

Corporate Structure

The OAG is organized into four functional areas to provide its services:

Through financial statements audits, the Auditor-General provides independent assurances to Parliament and the public that the information presented in the financial statements of State entities is presented fairly, in all material respects, in accordance with the applicable accounting standards.

Financial audits are conducted using a risk-based methodology that involves designing audit procedures to address identified entity and system risks. The OAG has adopted and implemented methodology and techniques that will facilitate the efficient conduct of audits and improve timeliness of audits.

The outcome of a financial statements audit is an Auditor’s Report that can be “unmodified” (unqualified) or “modified” (qualified).  Auditor’s Reports can also include an emphasis of matter paragraph whereby the users’ attention is drawn to a matter included in the financial statements that is fundamental to the users’ understanding of those statements.

The Auditor-General will issue an unqualified audit report when the financial statements present fairly, in all material respects, financial results and state of affairs of the audited State entity.

In the case of a qualified audit report, the Auditor-General forms the opinion that the financial statements are not free from material misstatement or being unable to obtain sufficient appropriate audit evidence.

Performance Audit is an independent appraisal of an entity to determine the extent to which resources were managed with due regard to economy, efficiency and effectiveness and in conformity with applicable regulations, rules and procedures. It provides independent assurance to Parliament and the public that government funds are being spent efficiently and effectively and in accordance with the law. It also seeks to improve the efficiency and the effectiveness of government entities and ensure that the community receives value for money from government services.

Performance Audit topics selected and approved by the Auditor-General in consultation with the Executive Committee cover a wide range of issues such as government entities’ operations, projects, grants, national strategies, obligations to international conventions, and environmental concerns.

The benefits of performance audit include:

  • locating opportunities for eliminating waste and inefficiency;
  • identifying the problem areas;
  • establishing criteria for measuring performance;
  • aiding communication between operational level and top management;
  • reporting irregularities and fraud; and
  • providing independent evaluation of operations.

Brochure on performance audit

Selecting Performance Audit Topics

The OAG welcomes submissions from the general public on areas of government service delivery for performance audits. Suggestions from the general public and from other public sector entities is a crucial part of OAG’s ongoing process to select performance audit topics that matter to the public. Submissions must be associated with public sector entities or transactions with or concerning public property of the State.

Your contribution would be kept confidential and used for audit purposes only.

Please use the form on this page to submit suggestions to the Auditor‑General.

The Corporate Services (CS) provides support to the OAG in the corporate areas of human resources, finance, training, policy research and development, IT Support, facilities, contract management, information management and communication.

CS also facilitates and/or implements decisions of the Executive Committee.

The Team reports directly to the Auditor-General and provide a range of services (i) Quality Assurance service , (ii) Risk Compliance services and (iii) Administrative & Executive Management support.

The Quality Assurance Officer (s) provides assurance reports to The Auditor-General on whether quality requirements were adhered to by the Audit Groups during the respective audit processes.

The Risk & Compliance Officer is charged with the responsibility of evaluating and analyzing the risk and compliance affairs of the Office.

While the Executive Support Officer provides a range of support and administrative services to the Executive Management.