Responsiveness to changing environments and stakeholders expectations, without compromising independence; . Ensuring that government is held accountable for using resources legally and responsibly, for the purposes intended, and economically, efficiently and effectively; . Credible source of independent and objective insight and guidance to facilitate foresight and continuous improvement in government; . Empowering the public to hold government accountable and responsive, through objective information, simplicity and clarity of the message, and convenient access to audit reports and messages in relevant languages; . Enabling the legislature, one of its commissions, or those charged with governance to discharge their different responsibilities in responding to audit findings and recommendations and taking appropriate corrective action and . Following up on audit findings and implementation of recommendations.