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 Galmudug State, while the Values set the standard of conduct expected in every audit and institutional activity.
To be a leading audit institution that is responsive, effective and efficient in promoting public transparency and accountability
To deliver independent high-quality public-sector audit that promotes accountability, transparency and integrity in the use of public resources of GSS
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.