Financial Audits
Each year the Auditor General audits and provides opinions on, the annual financial statements and key performance indicators of more than 200 public sector organisations, including government departments and statutory authorities, Parliamentary departments, universities and TAFE colleges. These audits provide assurance to Parliament that the ‘books balance’ and agencies comply with rules and legislation.
Controls and Compliance Audits
The Auditor General performs audits which examine agency compliance with legislation, public sector policies and accepted good practice. These examinations serve to highlight issues surrounding regulatory, financial and administrative processes within agencies.
We are therefore the external auditors of government, reporting to the State Parliament in a way similar to a private sector audit firm reporting to a company and its shareholders.
Information Systems Audits
Information Systems audits focus on agencies’ general computer controls to determine whether these effectively support the confidentiality, integrity, and availability of information systems. The Auditor General conducts three cycles of general computer control audits each year, examining agencies with significant computer environments, as well as public universities and TAFE colleges.
|
|
Performance Examinations
Each year the Auditor General conducts a number of performance examinations on government activities, targeting a varied range of topics. Topics are selected by the Auditor General following an exhaustive process which may also consider requests for reviews from Parliament, the government or the broader community.
Public Interest Disclosures
Under the Public Interest Disclosure Act 2003 the Auditor General investigates disclosures relating to substantial, unauthorised, irregular use or mismanagement of public resources. Results of such investigations may lead to the Auditor General tabling a report in Parliament. But in most cases these PID investigations provided agencies with recommendations to improve their procedures or controls. |