Independence
Objective audit work without undue influence.

The direction, purpose and professional principles that guide the Office.
The Vision describes the public-audit institution the Office seeks to become. The Mission explains how the Office serves Hirshabelle State, while the Values set the standard of conduct expected in every audit and institutional activity.
To be a credible, independent and trusted public audit institution that promotes transparency, accountability and responsible management of public resources in Hirshabelle State.
To conduct independent, professional and high-quality audits and report on the management and use of public resources in order to strengthen accountability, support effective oversight and promote good governance in Hirshabelle State.
These values guide professional judgement, institutional behaviour and public reporting.
Objective audit work without undue influence.
Honest, ethical and professional conduct.
Responsibility for decisions, actions and public resources.
Clear, reliable and accessible public reporting.
Evidence-based work applying appropriate standards.
Safeguarding resources and strengthening public confidence.