"A model organization that promotes government transparency and accountability."

        The OPA vision statement represents the status and effect of the organization aims for. To be a model organization entails excelling in virtually all aspects of its work. The OPA vision takes the assumption that full and effective achievement of the SAP strategic priorities is a prelude to the successful achievement of the OPA vision.


    "Perform high quality audit and investigation to promote greater impact in people's lives."

     The OPA mission statement includes key terms that highlight the core principles by which OPA operates and the organizational commitment toward these principles. Providing high quality audit services remains the core of the OPA and is rightfully reflected in the mission statement. High quality audit services entail work products that are objective, independent and timely, and support sound decision-making. High quality audits maximize the impact of public programs and services on the Kosrae society.


    The OPA is committed to provide the audit services with under the following values. These core values of the OPA are important to guarantee high quality audits and ensure work product of the most impact. OPA prioritizes values of independence, integrity, accuracy, professionalism, and objective. 


  • Independent- We discharge our audit and investigation functions independently. Independence of the OPA and its staff entail that we do not submit to undue outside influence. 
  • Integrity- We carried out our duties with absolute honesty and professional competency.
  • Accurate- We deliver audit reports, conclusions and recommendations which are developed by a professionally skilled audit staff and guaranteed through a high standard performance management and precise quality control system.
  • Professional and Competent- We possess the technical skills, professional judgement and the conduct incumbent upon a competent audit staff.
  • Objective- We provide objective, unbiased audit reports and findings rooted in verified evidence and facts. 


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