Our work involves accepting from the outset the policies the government has developed, policies which have been adopted by Parliament. We must not comment on these policies. We can audit the implementation, ensure that the policies comply with the legislation in place, but we cannot say, for example, that particular legislation is required or that a statute should be amended. We can sometimes raise other concerns, but it would be inappropriate for an auditor to get involved in policy development because the auditor will be forsaking his or her independence and objectivity, and as a result, the credibility of his or her reports.
