The history of the Auditor-General’s Office (AGO) can be traced back to the 1800s. In 1867, the Audit Office of the Straits Settlements was established by the British colonial government when the Straits Settlements (comprising Singapore) were made a Crown Colony. After Singapore’s independence in 1965, the Singapore Audit Department came under the Singapore Government’s authority. In 1966, the Audit Act was enacted to stipulate the responsibilities of the Director of Audit, and in 1985, the Audit Department was renamed the Auditor-General’s Office.

Constitutional position

The Auditor-General is appointed by the President under the Constitution of the Republic of Singapore. The safeguards to protect the Auditor-General’s independence and objectivity are also enshrined in the Constitution of the Republic of Singapore.


AGO’s audit mandate is provided for in legislation. The key legislations that govern AGO’s work are the Constitution of the Republic of Singapore and the Audit Act.

AGO’s role is to:

  • Audit and report on accounts of all departments and offices of Government;
  • Audit such accounts of public authorities and bodies administering public funds as prescribed by law; otherwise upon request and with approval of Minister; and
  • Recommend and comment in its report on all matters relating to public accounts, public moneys and public stores.