The AGSA is an independent public institution, mandated to audit and report on how government uses public funds and that they work for the good of all South Africans.
The AGSA – Auditing to build public confidence
For over a century, we’ve been auditing to ensure public funds are spent effectively and responsibly. We endeavour to shine a light on how public funds are being accounted for.
Our vision
To be recognised by all our stakeholders as a relevant SAI that enhances public sector accountability.
Our mission
The AGSA has a constitutional mandate and, as the SAI of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.
Our values
We care for each other 
We care for each other
We inspire, empower, motivate and value each other. We build and maintain supportive relationships; respect each other and our cultural differences; and resolve conflict to create positive, productive, safe and efficient working environments.
We build trust 
We build trust
We create a safe space for constructive dialogue as well as honest and open engagements with all. We communicate timeously and transparently, and encourage others to do the same; listen with empathy and respond thoughtfully without judgement; and take accountability for actions and decisions.
We do the right thing 
We do the right thing
We take ownership for – and deliver results through – ethical leadership. We develop clear and robust plans of action and confront and manage both problems and opportunities as they arise. We manage and review the performance of individuals, against expectations, and take corrective action when necessary with timely and sound decisions and judgement.
We excel in all we do 
We excel in all we do
We continually challenge ourselves to develop our skills, expertise and capabilities as well as the conventional way of doing things; and generate new, innovative ideas, products and services ensuring that we maximise our individual and collective potential.
Our mandate
We audit all government institutions, including national and provincial departments, municipalities, state-owned entities, Parliament, and legislatures. We audit financial statements, performance information, and compliance with legislation. We do this in a manner that enables Parliament, legislatures, and councils to hold government accountable.
We strive to shed light on and improve understanding of how taxpayers’ money is spent.
The AGSA is legally, financially, and operationally independent. We are governed by the Constitution and the Public Audit Act, No. 25 of 2004 (PAA). We report directly to Parliament.
What guides us
Holding government accountable for public spending
We take our work seriously – after all, it’s about effectively strengthening the performance, accountability, transparency and integrity of government and public sector entities.
That’s why we audit: so that we can test that public funds are spent for their intended purpose, with every audit aimed at improving how things work. But we don’t just check the numbers; we also look for ways to help government institutions perform better.
Everything we do is governed by the South African Constitution and the Public Audit Act of 2004, which lays out our legal duties and powers. The Public Audit Act gives us the authority to audit all government bodies and state-owned enterprises to express an opinion on whether the financial statements of the auditee are prepared in accordance with applicable financial reporting frameworks.
Our strategic objectives are designed to ensure that we not only meet our constitutional mandate but also lead by example in the public sector auditing landscape. Key objectives include:
- Leading by example: Striving to be a model organisation in all our operations.
- Enhancing public sector accountability: Providing insights and recommendations to improve governance and financial management.
- Promoting professionalism: Implementing strategies that ensure we have the right people with the right skills in the right positions.
Auditing isn’t just about crunching numbers – it’s about making sure government institutions meet the standards of financial management expected by you, the public.
It empowers us to not only check the books but also recommend how the government can improve its financial management. Our work is governed by the Public Audit Act.