MESSAGE FROM THE AUDITOR GENERAL

AG 1 of 1

Assalam Alaikum, I extend a warm welcome on behalf of the Auditor Generals’ Office.

The Auditor Generals’ Office was established under Audit Act (Law no. 4/2007). Its purpose is to serve the public by promoting accountability, transparency and good governance among state institutions entrusted with stewardship of public resources.

In this regard it is our duty to ensure that public resources utilised in an economic, efficient and effective manner to improve the lives of citizens.

To discharge our mandate, we develop an annual work plan in consultation with the Public Accounts Committee (PAC) of the Peoples’ Majlis, the legislative branch of the State. While the annual audit plan sets out our overall work program for the year ahead, we also undertake special audit engagements requested the government, the PAC and other relevant stakeholders. 

The Audit Act requires the Auditor General to issue audit opinion on the Whole-of-Government Financial Statements prepared by the Financial Controller and submitted by the Minister of Finance and Treasury in accordance with Public Finance Act; reporting on the Whole-of-Government Financial Statements is one of our key priorities for the future.

In order to discharge our mandate – specified in section 3 of the Audit Act – of promoting accountability, good governance and sound financial management in the administration of public entities, state-owned enterprises and joint venture companies in which state holds shares, we issue guidance on financial record keeping, accounting and disclosure in line with international best practice for transparency in public financial management. 

Pursuant to section 5 of the Audit Act, the Auditor General has a legal mandate to issue audit licenses to private audit practitioners and audit firms, and to act as a regulator for the audit profession by setting standards and regulations for the conduct of audit in the Maldives under section 3 of the Audit Act. Since 2012, we have been vigorously pursuing excellence in regulating the profession through active engagement of our key stakeholders.

As an institution promoting transparency and accountability in public sector, we publish our reports on our official website in addition to submissions made to the President and Parliament.

Members of our staff represent the most valuable and indispensable asset of the organisation. Many of our staff are professionally qualified auditors possessing extensive experience in their respective fields; many of them are either fully qualified or part-qualified members of professional accountancy organisations. Building and developing the AGO’s human resource capacity through our Human Resource Development Strategy is one of our key priorities.

As we usher in a new era of opportunities and challenges for the development of the country, we remain committed to serving the Maldivian public and improving the lives of citizens through our moto: Auditing for the Nation and Citizens.

 

Hassan Ziyath
Auditor General