The Audit Commission (AC) is one of the oldest government departments of the

Government of Hong Kong The Government of the Hong Kong Special Administrative Region, commonly known as the Hong Kong Government or HKSAR Government, refers to the executive authorities of Hong Kong SAR. It was formed on 1 July 1997 in accordance with the Sino- ...

, known as Audit Department before July 1, 1997. The Director of Audit is appointed by the

Chief Executive A chief executive officer (CEO), also known as a central executive officer (CEO), chief administrator officer (CAO) or just chief executive (CE), is one of a number of corporate executives charged with the management of an organization especially ...

(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 An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...

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 th
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 Radio Television Hong Kong (RTHK) is the public broadcasting service in Hong Kong. GOW, the predecessor to RTHK, was established in 1928 as the first broadcasting service in Hong Kong. As a government department under the Commerce and Econo ...

have been audited.

References

{{authority control Hong Kong government departments and agencies

Hong Kong Hong Kong ( (US) or (UK); , ), officially the Hong Kong Special Administrative Region of the People's Republic of China (abbr. Hong Kong SAR or HKSAR), is a List of cities in China, city and Special administrative regions of China, special ...

See also

References