Audit Commission (Hong Kong)
Encyclopedia
The Audit Commission is one of the oldest government departments of the Government of Hong Kong
, known as Audit Department before July 1, 1997. The Director of Audit
is appointed by the Chief Executive (previously the Governors of Hong Kong). The Director reports to the Chief Executive, not the Legislative Council
. Its main functions are "to provide independent, professional and quality audit
services to the Legislative Council
and public sector organisations in order to help the Government enhance public sector performance and accountability in Hong Kong." According to the Audit Ordinance (Cap. 122) the Director of Audit “has wide powers of access to the records of departments”, “can require any public officer to give an explanation and to furnish such information as he thinks fit to enable him to discharge his duties” and “is not subject to the direction or control of any other person or authority in performing his duties and when exercising his powers under the Ordinance.”
The Director of Audit submits three reports each year to the President of the Legislative Council
: One on the Accounts of the Government of Hong Kong Special Administrative Region under section 12 of the Audit Ordinance and two on the results of value for money audits.
Recently, concerns have been raised as the Department has been used as a governmental tool to “deal with” departments that have not been “cooperative” to the government. Controversies have been drawn towards how the accounts of the Radio Television Hong Kong have been audited.
Government of Hong Kong
The Government of the Hong Kong Special Administrative Region of the People's Republic of China, commonly the Hong Kong Government, is led by the Chief Executive as Head of the Government, who is also the head of the Hong Kong SAR...
, known as Audit Department before July 1, 1997. The Director of Audit
Director of Audit (Hong Kong)
The role of the Director of Audit is to ensure the financial order of the Hong Kong Government and heads the Audit Commission. This role is similar to that of Auditors General or auditors in other jurisdictions...
is appointed by the Chief Executive (previously the Governors of Hong Kong). The Director reports to the Chief Executive, not the Legislative Council
Legislative Council of Hong Kong
The Legislative Council is the unicameral legislature of Hong Kong.-History:The Legislative Council of Hong Kong was set up in 1843 as a colonial legislature under British rule...
. Its main functions are "to provide independent, professional and quality audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
services to the Legislative Council
Legislative Council
A Legislative Council is the name given to the legislatures, or one of the chambers of the legislature of many nations and colonies.A Member of the Legislative Council is commonly referred to as an MLC.- Unicameral legislatures :...
and public sector organisations in order to help the Government enhance public sector performance and accountability in Hong Kong." According to the Audit Ordinance (Cap. 122) the Director of Audit “has wide powers of access to the records of departments”, “can require any public officer to give an explanation and to furnish such information as he thinks fit to enable him to discharge his duties” and “is not subject to the direction or control of any other person or authority in performing his duties and when exercising his powers under the Ordinance.”
The Director of Audit submits three reports each year to the President of the Legislative Council
President of the Legislative Council of Hong Kong
The President of the Legislative Council is the speaker of the Legislative Council of Hong Kong. In the absence of the President, the chairman of the House Committee serves as deputy to the President....
: One on the Accounts of the Government of Hong Kong Special Administrative Region under section 12 of the Audit Ordinance and two on the results of value for money audits.
Recently, concerns have been raised as the Department has been used as a governmental tool to “deal with” departments that have not been “cooperative” to the government. Controversies have been drawn towards how the accounts of the Radio Television Hong Kong have been audited.
See also
- Government of Hong KongGovernment of Hong KongThe Government of the Hong Kong Special Administrative Region of the People's Republic of China, commonly the Hong Kong Government, is led by the Chief Executive as Head of the Government, who is also the head of the Hong Kong SAR...
- Government departments and agencies in Hong KongGovernment departments and agencies in Hong KongThis is a list government agencies of the Hong Kong Government.The policies of the government are formulated decided by the bureaux led by secretaries and permanent secretaries are discussed in the Executive Council and implemented by the departments and agencies...