to the Comptroller and Auditor General and be independent of the Colonial Service with, I believe, effect desirable change,
difficulties more in charge, and will remove which I have myself experienced, and which, in my opinion, I brought to notice when
One drawback in the system that has been in force is that the Post of Auditor General is frequently given, in reward for long service efficiently performed in another department, to a person who has little knowledge of accounts.
The Chief Accountant becomes in such case practically the Auditor General, and the Head of the department has to sign papers put before him by his assistant without only a superficial knowledge of the subject.
Fortunately, I had the advantage of training in accounts in a Merchant's Office when the great Commercial Crisis of 1848 swept away many inefficient firms. The experience which I thus acquired has since proved most useful.
For some time after my first arrival in Hongkong in 1879, I have maintained that if the Colonial Auditor performed the duties of his Office thoroughly and efficiently, there would be time to give proper attention to the Audit Department. At the same time, it did not appear to be efficient work for a separate Auditor.
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