GENERAL AUDIT CHAMBER

Performance audits: these investigations consider broader management issues within government organizations or programs.We investigate whether the services or procedures used by government achieve the expected objectives in an effective, economical and efficient manner. These audits review the “value for money”.

Integrity audits: integrity demands knowledge of, and compliance with, both the letter and the spirit of the written and unwritten rules. As such, the integrity audit seeks to review the administrative integrity of political officials or civil servants in the execution of their functions and authorities.

Organization

Our independent position within St. Maarten means that we determine what topics to audit, as well as how the audit will be conducted. As a matter of internal policy, we have developed an ‘Audit Protocol’ to guide our audit activities. When choosing which subjects to audit, we often review areas of increased risk. Risks can be assessed on the basis of, for example, the complexity of processes, the quality and quantity of staffing and the organization of internal control.

Our independence is guaranteed by law and is characterized by our ability to independently initiate audits. If Parliament requests that we investigate a certain subject, we decide whether to comply with the request, and if so, we determine the manner in which the request will be executed.

BOARD & STAFF

The Board of the General Audit Chamber currently consists of a chairman, two members and two deputy members.

The daily operations of the General Audit Chamber are managed by the Secretary General who currently manages a team of audit and administrative professionals.

Juancho Yrasquin Boulevard 10, Unit 4-5 Philipsburg, Sint Maarten, D.W.I.

Tel: (1-721) 542-1004

Fax: (1-721) 542-1013

Email: info@arsxm.org

Web: www.arsxm.org