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The Commission of Audit (CA; ; ) is the
Organization Chart of the MSAR
Positions of the Macau Government
The Commission of Audit (CA; ; ) is the auditor
An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting an ...
for the government of Macau
Macau or Macao is a special administrative regions of China, special administrative region of the People's Republic of China (PRC). With a population of about people and a land area of , it is the most List of countries and dependencies by p ...
to aid accountability
In ethics and governance, accountability is equated with answerability, culpability, liability, and the expectation of account-giving.
As in an aspect of governance, it has been central to discussions related to problems in the public secto ...
by conducting independent 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 al ...
s of the government
A government is the system or group of people governing an organized community, generally a State (polity), state.
In the case of its broad associative definition, government normally consists of legislature, executive (government), execu ...
operations. The office has similar functions to auditors
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 al ...
in other jurisdictions, but the Commissioner reports directly to the Chief Executive of Macau
The chief executive of the Macao Special Administrative Region (; ) is the head of government of Macau, a special administrative region of China
China, officially the People's Republic of China (PRC), is a country in East Asia. W ...
, not to Legislative Council of Macau
The Legislative Assembly of the Macau Special Administrative Region is the organ of the legislative branch of Macau. It is a 33-member body comprising 14 directly elected members, 12 indirectly elected members representing functional constit ...
and therefore lacks independence from political interference.
A list of commissioners:
* Fátima Choi Mei Lei 1999-2009
* Ho Veng On 2009–Present
See also
*Auditor General of Canada
The Auditor General of Canada (French: La vérificatrice générale du Canada) is a Supreme audit institution which acts as an officer to the Parliament of Canada tasked with highlighting accountability and oversight by conducting independent f ...
* Director of Audit
The Director of Audit (審計署署長) is a public office in Hong Kong, established to ensure the financial order of the Hong Kong Government and head the Audit Commission of Hong Kong. This role is similar to that of auditors general or audito ...
* Inspector General
References
{{ReflistExternal links
Organization Chart of the MSAR
Positions of the Macau Government
Macau
Macau or Macao is a special administrative regions of China, special administrative region of the People's Republic of China (PRC). With a population of about people and a land area of , it is the most List of countries and dependencies by p ...