Independence, Objectivity, and Integrity
The Office embraces the fundamental principle that all auditors perform their work with independence, objectivity, and integrity. Auditors must remain free from personal, external, and organizational impairments to that principle, both in fact and in appearance.
Professional judgment should be displayed in all aspects of the auditors’ responsibilities, remaining objective and independent, retaining competent audit staff, defining the scope of the engagement, reporting the results and maintaining a high standard of quality control.
The Office requires all auditors to engage in continuing education in order to maintain and expand their level of competence and certifications. This results in high quality operations and professional judgment in all aspects of audit work.
Quality Control is one of the highest priorities of the Office in order to ensure the highest level of work is performed in compliance with professional standards, policies, and procedures.