The Department of Research and Development assists OAG to fulfil its mandate by promoting high quality auditing and ensuring adherence to International Auditing Standards. The department also strives to enhance uniformity of practice throughout the office and application of ethical requirements and therefore strengthening public trust and confidence in public sector auditing. The department also provides all the administrative support functions for the OAG.
The objectives of the Research and Development (R&D) department are derived from the International Organisation of Supreme Audit Institutions (INTOSAI) general auditing standards which require every Supreme Audit Institution to adopt policies and procedures to:
- Recruit personnel with suitable qualifications.
- Develop and train employees to enable them to perform their tasks effectively and to define the basis for the advancement of auditors and other staff.
- Prepare manuals and other written guidance and instructions concerning the conduct of the audits.
- Support the skills and experience available within the office and identify the skills which are absent.
- Provide a good distribution of skills to auditing tasks and assign a sufficient number of persons for the audit.
- Have proper planning and supervision to achieve its goals at the required level of due care and concern.
- Review the efficiency and effectiveness of the SAI's internal standards and procedures.