The Samoa Audit Office is dedicated to promoting governance, accountability and transparency through independent public sector auditing.
These principles are reflected in our Vision Mission and core values—shown below.
To be a leader in delivering independent public sector audit services and promoting improvement in public sector governance, accountability and transparency.
To assure good and ethical governance, accountability, transparency and financial integrity of the Parliamentary system of Government as required by our Constitutional Duty and Mandate; and to provide independent and professional audit services to all public sector entities in Samoa and reporting thereon its findings.

SAO staff have a responsibility to conduct themselves professionally, honestly and ethically at all times. The policies, laws and regulations require SAO staff to uphold the following values, and SAO staff aim to meet and exceed these when delivering services to all our stakeholders.