Status of the Supreme Audit Institution

It is in full recognition of the principle of audit independence that the Supreme Audit Institution, Myanmar has been established separately and independently from the Ministries, both in terms of organizational set-up and financial arrangements.Thus, the Supreme Audit Institution is able to operate quite independently of the influence of the audited organizations and report its findings impartially and objectively with a view to the interests of the State and the public and for effective and successful achievement of the objectives of Audit. Likewise, the staff members of the office of the Auditor-General of the Union and regional level can freely and wisely exercise , on behalf of the Auditor-General, the powers conferred upon him by the new Auditor-General Law, and report their findings accordingly and with due respect to their code of professional ethics. This is the attitude which must invariably be adopted and possessed by every auditor as an important qualification.