How we work

The Jersey Audit Office (JAO) has a number of policies relating to aspects of its work.

It follows a ‘Code of Audit Practice‘ which describes how the duties of the C&AG should be exercised.  It is an important means by which States members, Ministers, officers of the States, other stakeholders and the public of Jersey can understand what the C&AG and audit firms appointed by the C&AG will do, what they will not do, how they will operate and how they will interact.

Code of Audit Practice

Code of Practice Explanatory Note

Policy on Evidence

Complaints Policy

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