AGO has a Quality Assurance Framework (QAF). This AGO QAF comprises systems, structures, policies and procedures that are designed to provide reasonable assurance that the audits done by AGO meet recognised professional standards.

The AGO QAF comprises the following elements:

Leadership which sets out AGO's vision and mission, enabling legislation, core values, organisation structure and decision-making bodies, and professional standards adopted. It also lays down the AGO Pledge and AGO Code of Conduct and Ethics which AGO auditors must abide by.

Human Capital which sets out the management policies and procedures to attract, retain, motivate and develop a high calibre workforce in order that AGO has staff with the professional qualification, technical competence and capabilities to carry out their work well.

Managing Audits which deals with the application of auditing standards in AGO audits from start to finish, including communicating the results of audit in management letters and reporting summaries of selected audit findings in the annual Report of the Auditor-General to the President and Parliament.

Monitoring and Policy Reviews which are to provide reasonable assurance that AGO is complying with professional standards and its core values. It covers mechanisms such as internal reviews of audits conducted and benchmarking to help ensure quality and continuous improvement throughout the whole organisation.

The Auditor-General is appointed by the President and not by the Government whose accounts are subject to his audit. There are also provisions in the Constitution of the Republic of Singapore to protect his independence.

For example, the Auditor-General can only be removed under specific circumstances and subject to adjudication by an independent panel of judges. This ensures that the Auditor-General is able to audit without fear or favour.

AGO's duties and responsibilities are governed primarily by the Constitution of the Republic of Singapore and the Audit Act.

In addition, the Public Sector (Governance) Act provides for the financial statements of most statutory boards to be audited by the Auditor-General or another auditor appointed by the Minister responsible in consultation with the Auditor-General. See here: more details on AGO's audit authority

AGO produces the following reports:

1. Report of the Auditor-General submitted annually to the President and presented to Parliament;

2. Audit opinion on the published financial statements of Government and statutory boards; and

3. Management letters for each audit giving details of audit observations such as internal control weaknesses, operational inefficiencies and non-compliances with rules and regulations.

These are sent to the auditees and their supervisory bodies.