How we work

Our vision

To be a trusted and innovative audit organisation that champions good governance and the wise use of public money in Jersey.

Our purpose

Our purpose is to provide independent assurance to the people of Jersey that public money is spent economically, efficiently and effectively and that the controls and governance arrangements in place within public bodies demonstrate value for money.

Our values

Independence and objectivity

We appoint auditors, determine our work plan, carry out our work and report our findings impartially. We are accessible, transparent and responsive. We drive constructive and positive change through our recommendations and follow up. We respond with agility to the ever changing environment in which we operate.

Fairness and justice

We are open and honest in the way we undertake our work, how we communicate with all stakeholders and how we treat people. We report our evidence-based findings in public, without fear or favour. We undertake audit work as economically, efficiently and effectively as possible.


We speak up for what is right. We strive for and deliver high quality outcomes. We are truthful in making decisions and in responding to challenge. We meet our responsibilities in an ethical and fair way.


We provide insight and promote best practice. We engage proactively with our stakeholders, with whom we work hard to build and maintain trust. Our work follows best practice and is undertaken by a team of reliable and dedicated professionals in accordance with recognised international standards.


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

Code of Conduct

Complaints Policy

Privacy Policy

Website Terms of Use Policy


Scheme of Delegation

The Comptroller and Auditor General has a power to delegate any of her statutory functions and does so to ensure the effective operation of the Office.  The Scheme of Delegation records the exercise of the powers of delegation.

Scheme of Delegation


Associate Member of EURORAI - a cooperation project between public sector supervisory bodies in Europe