• Home
• About Us
  • What We Do
  • What We Don't Do
  • Auditor General
  • Auditor's Responsibility
  • Previous Auditor Generals
  • Proactive Disclosure
  • Governing Legislation
    • Useful Links
• Reports
  • Annual Reports
  • Special Reports
  • Point of Interest Reports
  • Press Releases
• Our Universe
  • Our Universe
  • Work In Progress
• Audit Process
  • Audit Process
  • Audit Terminology
• Careers
  • Why Join Our Team
  • Positions Available
  • Overseas Recruitment
  • Student Services
    • Chartered Professional Accountant
    • Certified Public Accountant
• News
• Contact Us

FAQs

Who appoints the Auditor General? Who does the Auditor General report to?
The Auditor General is appointed by the Governor.  The Auditor General reports directly to the Bermuda Parliament.

How is the independence of the Auditor-General safeguarded?
The independence of the Auditor General is provided for by the Audit Act 1990.

Why is it necessary to audit government agencies?
The Auditor General, through the audits of government departments and organizations, assists Parliament in holding the government accountable for its use of public resources.

What can the Auditor General audit?
The mandate of the Office of the Auditor General is provided by the Bermuda Constitution Order 1968 and the Audit Act 1990 (Appendices 5 and 8). The Auditor General is the auditor of all Government departments and offices, the Senate, the House of Assembly, the Public Service Commission and the Courts. The revenues and expenditures of these entities flow through the Consolidated Fund. The Auditor General also audits the Government’s pension and other public funds, and all Government-controlled entities.

What can’t the Auditor General audit?
The Auditor-General does not have the mandate to audit private sector organizations.

What’s the difference between a financial audit and a performance audit?
A financial statement audit results in an independent audit opinion being expressed on the annual financial statements of an organization. This opinion expresses whether the financial statements comply with accounting standards, laws, regulations and Bermuda Government Financial Instructions. A performance audit assesses whether government departments/organizations are carrying out their activities effectively, economically and efficiently and in compliance with all relevant laws.

How does the Auditor General choose performance audit topics?
The Office conducts a strategic audit planning process which identifies areas of risk in the public sector. The output from this planning process is considered by the Auditor General and a list of potential performance audit topics is selected.

Can members of the public suggest a topic for a performance audit?
The Auditor General receives correspondence from the public on many issues. These issues are evaluated to determine what action should be taken. Some of these issues are considered in the strategic audit planning process.

Who audits the Office of the Auditor General?
The OAG is subject to annual financial statements audits by a private sector auditor appointed by The Parliamentary Standing Committee on the Office of the Auditor General.

How can I make a complaint about the Office or another Department/Organization?
Please visit the Contact Us page for information on how to make a complaint or comment.

How can I find recent audit reports issued?
The Reports issued by the Office of the Auditor General can be found on the Reports page of this website.

How do I apply for a job at the Office of the Auditor General?
Please visit the Careers page of this website for information on how to gain employment with the Office.