Values of the Comptroller & Auditor General and key principles
that guide the work of the Office are:
the Office will protect its independence, basing conclusions
on robust evidence and publishing its findings.
Office will be mindful of the need to achieve a balance between
encouraging an improvement from the perspective of users and protecting
the interests of taxpayers.
diversity: the Office will emphasise the duty of public
bodies to promote equality and to respond to the diverse needs of
sections of the community.
the Office will seek to promote strong engagement between
public bodies and the community.
Office will encourage public bodies to be open in the conduct of
their business and to publish annual and other reports which demonstrate
their accountability to stakeholders both for financial performance
the Office will consult as widely as possible on its programmes
for the gander": the Office will strive to apply to
itself the disciplines it expects other public bodies to apply.