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The Audit Commission (AC) is one of the oldest government departments of the Government of Hong Kong, known as Audit Department before July 1, 1997. The Director of Audit is appointed by the Chief Executive (previously the Governors of Hong Kong). The Director reports to the Chief Executive, not the Legislative Council. Its main functions are "to provide independent, professional and quality audit services to the Legislative Council and public sector organisations in order to help the Government enhance public sector performance and accountability in Hong Kong." According to the Audit Ordinance (Cap. 122) the Director of Audit “has wide powers of access to the records of departments”, “can require any public officer to give an explanation and to furnish such information as he thinks fit to

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  • Audit Commission (Hong Kong) (en)
  • 審計署 (香港) (zh)
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  • 審計署（英語：Audit Commission，AC）是香港特別行政區政府轄下的獨立部門，也是香港歷史最悠久的部門之一，專責為政府的帳目核數，部門享有廣泛權力，可查閱政府部門的紀錄；要求任何公職人員解釋帳目，提供任何署長認為必需的資料；審計署署長是香港公職人員，根據《香港法例》第122章《核數條例》執行職務時，亦毋須聽命於任何人士或機構，署長職位由行政長官提名，報中華人民共和國國務院委任（根據《核數條例》第3條 [1]，主權移交前由香港總督委任）。 現時審計署署長每年向立法會主席呈交三份報告書，一份根據《核數條例》第12條的規定，每年要呈交一份政府帳目；以及兩份關乎衡工量值式審計結果。審計署署長報告書會由政府帳目委員會按照《核數條例》第12條和《立法會議事規則》第2501章第72條的規定，進行審議。 (zh)
  • The Audit Commission (AC) is one of the oldest government departments of the Government of Hong Kong, known as Audit Department before July 1, 1997. The Director of Audit is appointed by the Chief Executive (previously the Governors of Hong Kong). The Director reports to the Chief Executive, not the Legislative Council. Its main functions are "to provide independent, professional and quality audit services to the Legislative Council and public sector organisations in order to help the Government enhance public sector performance and accountability in Hong Kong." According to the Audit Ordinance (Cap. 122) the Director of Audit “has wide powers of access to the records of departments”, “can require any public officer to give an explanation and to furnish such information as he thinks fit to (en)
foaf:name
  • Audit Commission (en)
  • 審計署 (en)
location
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budget
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  • Sam2 gai3 cyu5 (en)
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  • 審計署 (en)
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  • Sám gei chyúh (en)
agency name
  • Audit Commission (en)
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  • The Audit Commission (AC) is one of the oldest government departments of the Government of Hong Kong, known as Audit Department before July 1, 1997. The Director of Audit is appointed by the Chief Executive (previously the Governors of Hong Kong). The Director reports to the Chief Executive, not the Legislative Council. Its main functions are "to provide independent, professional and quality audit services to the Legislative Council and public sector organisations in order to help the Government enhance public sector performance and accountability in Hong Kong." According to the Audit Ordinance (Cap. 122) the Director of Audit “has wide powers of access to the records of departments”, “can require any public officer to give an explanation and to furnish such information as he thinks fit to enable him to discharge his duties” and “is not subject to the direction or control of any other person or authority in performing his duties and when exercising his powers under the Ordinance.” The Director of Audit submits three reports each year to the President of the Legislative Council: One on the Accounts of the Government of Hong Kong Special Administrative Region under section 12 of the Audit Ordinance and two on the results of value-for-money audits. Recently, concerns have been raised as the Department has been used as a governmental tool to “deal with” departments that have not been “cooperative” to the government. Controversies have been drawn towards how the accounts of the Radio Television Hong Kong have been audited. (en)
  • 審計署（英語：Audit Commission，AC）是香港特別行政區政府轄下的獨立部門，也是香港歷史最悠久的部門之一，專責為政府的帳目核數，部門享有廣泛權力，可查閱政府部門的紀錄；要求任何公職人員解釋帳目，提供任何署長認為必需的資料；審計署署長是香港公職人員，根據《香港法例》第122章《核數條例》執行職務時，亦毋須聽命於任何人士或機構，署長職位由行政長官提名，報中華人民共和國國務院委任（根據《核數條例》第3條 [1]，主權移交前由香港總督委任）。 現時審計署署長每年向立法會主席呈交三份報告書，一份根據《核數條例》第12條的規定，每年要呈交一份政府帳目；以及兩份關乎衡工量值式審計結果。審計署署長報告書會由政府帳目委員會按照《核數條例》第12條和《立法會議事規則》第2501章第72條的規定，進行審議。 (zh)
chief1 name
  • Mr CHU Nai-cheung, John, JP (en)
chief1 position
  • Director of Audit (en)
chief2 name
  • Mr PANG Kwok-sing (en)
chief2 position
  • Deputy Director of Audit (en)
nativename a
  • 審計署 (en)
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