The Commission of Audit (CA; ; pt, Comissariado da Auditoria) 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 and au ...
for the government of
Macau
Macau or Macao (; ; ; ), officially the Macao Special Administrative Region of the People's Republic of China (MSAR), is a city and special administrative region of China in the western Pearl River Delta by the South China Sea. With a pop ...
to aid
accountability
Accountability, in terms of ethics and governance, is equated with answerability, blameworthiness, liability, and the expectation of account-giving. As in an aspect of governance, it has been central to discussions related to problems in the publ ...
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 ...
s of the
government
A government is the system or group of people governing an organized community, generally a state.
In the case of its broad associative definition, government normally consists of legislature, executive, and judiciary. Government is a ...
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 ...
in other jurisdictions, but the Commissioner reports directly to the
Chief Executive of Macau
The Chief Executive of the Macao Special Administrative Region (; pt, Chefe do Executivo da Região Administrativa Especial de Macau) is the head of government of Macau, a special administrative region of China. The position replaced the o ...
, 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 co ...
and therefore lacks independence from political interference.
A list of commissioners:
*
Fátima Choi Mei Lei 1999-2009
*
Ho Veng On
Ho (or the transliterations He or Heo) may refer to:
People Language and ethnicity
* Ho people, an ethnic group of India
** Ho language, a tribal language in India
* Hani people, or Ho people, an ethnic group in China, Laos and Vietnam
* Hiri Mo ...
2009–Present
See also
*
Auditor General of Canada
The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective e ...
*
Director of Audit The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate executive with overall responsibility for internal audit.
Publicly traded corporations typ ...
*
Inspector General
An inspector general is an investigative official in a civil or military organization. The plural of the term is "inspectors general".
Australia
The Inspector-General of Intelligence and Security (Australia) (IGIS) is an independent statutory off ...
References
{{Reflist
External links
Organization Chart of the MSAR
Positions of the Macau Government
Macau
Macau or Macao (; ; ; ), officially the Macao Special Administrative Region of the People's Republic of China (MSAR), is a city and special administrative region of China in the western Pearl River Delta by the South China Sea. With a pop ...