Our values are a statement of the high standards we hold in conducting ourselves and our work, and of the results we strive to achieve.
Independence
We remain independent of the entities that we audit and are objective in our work.
We demonstrate this by:
- reporting directly to the House of Assembly, not government;
- selecting the audits we believe should be performed;
- adhering to our professional codes of ethics and independence standards;
- exhibiting independence in fact and in appearance;
- not being involved in partisan politics;
- avoiding perceived and real conflicts of interest; and
- viewing situations with an appropriate degree of professional skepticism.
Integrity
We work together and with others in an open, honest, and trustworthy manner while respecting the confidentiality of the information we obtain.
We demonstrate this by:
- open communication with the House of Assembly, our auditees and our staff;
- working as a team;
- respecting one another;
- telling the truth;
- considering different perspectives when making decisions;
- being objective in attitude and decision-making;
- respecting confidentiality; and
- carrying through on promises.
Impact
We focus on significant issues to make a positive difference for the benefit of Nova Scotians.
We demonstrate this by:
- making risk-based decisions and judgments that add value to our audits;
- using our skills and experience to their fullest potential;
- seeking innovative new processes and technology to do our work more effectively;
- applying best practices;
- consulting with our stakeholders;
- seeking and valuing the contribution of all our staff;
- conducting research to stay informed about current events and future trends; and
- producing clear, concise and candid reports containing practical recommendations.