Office Policies
OAG Proactive Disclosure Policy
The OAG's policy on information it will proactively disclose about its internal operations to support increased transparency and accountability.
OAG Policy for Acting Allowances
Allowances for when OAG employees take on acting roles.
OAG Corporate Credit Card Policy
OAG's policy regarding the use of its corporate credit card.
Professional Audit Trainee Study and Progression Policy
The Office of the Auditor General (“OAG” or “Office”) relies heavily on developing a pipeline of professionally qualified audit staff to function effectively and so wishes to support its professional audit trainees in their development.
OAG Remote & Flexible Working Policy
This policy incorporates flexible and remote working, use of leave and technology, furniture and equipment support and supplements, existing OAG policy and guidance given by the Government in its laws, regulations and personnel and administrative circulars.
OAG Mobile Phone Policy
This document sets out the OAG’s policy for the provision of mobile phones (smart phones) and the reimbursement of communication costs (phone calls, SMS, data) to support effective and timely communication within the OAG.
OAG Physical Security Policy
This policy aims to outline the measures taken to ensure the safety of employees and visitors to the office.
OAG Long Service Recognition Policy
The Office of the Auditor General (“OAG” or “Office”) relies heavily on the expertise and dedication of its staff and is committed to appropriately valuing this contribution. Length of service is one of the factors evidencing staff commitment. In the absence of any CI
Social Media Policy
Provides guidance for employee use of social media such as blogs, wikis, social networking sites, message boards, chat rooms, electronic newsletters, online forums, and other sites and services that permit users to share information with others in a simultaneous manner.
Media Relations Policy
This outlines how the OAG will provide information and interact with the media in the Cayman Islands and in the rest of the world. The news media plays a critical role as a channel of communication with the public in sharing audit updates.
ISA 260 Reporting Policy
International Standards on Auditing (ISA) requires that we communicate certain matters to those charged with governance. At the end of the financial statement audit, the Office of the Auditor General (the OAG) staff prepares an ISA 260 Report – to those charged with governance. The ISA 2
OAG Travel and Subsistence Policy
The Cayman Islands Government Official Travel Policy set out the guidelines for travel by all Civil Servants and is applicable to the staff of the Office of the Auditor General (the “OAG” or the “Office”).
OAG Learning & Development Plan
This is the OAG Policy for the learning and development of its staff, including how its meets professional requirements in respect of contining professional development.
OAG Complaints Policy
Policy to explain how you make a complaint about the workings of the Office of the Auditor General and what we do consequently.
OAG Procurement Policy
Polices and procedures to ensure OAG complies with the Procurement Act and Regulations.
OAG Policy: Efficient and Acceptable Use of IT
Ethics & Independence Policy
Ethics cover the values and principles which should guide the daily work of auditors. The independence, powers and responsibilities of the public sector place high ethical demands on the Office of the Auditor General (OAG) and the staff it employs or engages for audit work.
OAG Excess Leave Policy
This policy provides guidance on the OAG’s arrangements for dealing with significant leave balances.
OAG Competency Framework
OAG has now developed its own competency framework. This is based on the INTOSAI core competencies for public sector auditors but has been adapted slightly to meet the needs of OAG; provide consistency with the previous competencies; and keep the number of competencies manageable.
Code of Conduct
The Code of Conduct is a general statement of philosophy, principles and rules regarding professional conduct within the OAG. It is a comprehensive statement of the values and principles, whic
Register of Interest Policy
The OAG's policy requiring its staff to register any interests that could be perceived as creating a conflict in carrying out their duties.
Professional Subscriptions Policy
OAG Risk Management Policy and Strategy
The purpose of the risk management policy is to explain the Office of the Auditor General’s (“OAG” or “Office”) approach to risk management and to outline the key principles, strategies and responsibilities for the management of risk for the organisation.
