Survey of Performance Audit clients
VAGO requests feedback in three areas: audit process, audit
reporting and audit value. The overall score is an average of the
result for these three areas.
116 performance audit clients were
invited to participate in the survey and 88 responded, a response
rate of 76 per cent.
In 2016, responses were largely positive
however an overall index score of 71.3 index points (ip) was
recorded for 2016, which is slightly lower than 75.5ip recorded in
aggregate performance indices with historical
- Compared to 2015, audit clients were more likely to agree that
the auditors conducted themselves professionally and communicated
effectively, and that they were informed of significant issues/
findings as they arose during the audit.
- While results in this area remain positive overall, the
auditors’ understanding of clients’ organisations and operating
environments and their communication effectiveness has been
identified as an area for continuous improvement.
- Compared to 2015, clients were more likely to agree that they
were provided adequate opportunity to comment on the findings and
issues before the final report was tabled in Parliament.
- While Audit reporting was rated favourably by
audit clients overall, it was rated slightly less so compared to
- The key driver of overall perceived audit
reporting quality related to clients’ perceptions of the balance
and fairness of the tabled audit report. This has been identified
as the key area for improvement.
- While the clients’ perceptions of audit value were positive
overall the audit value index score declined considerably when
compared to 2015 (63.7ip, down from 74.0ip).
- improvements in relation to the audit
team’s understanding of clients’ organisation and operating
environment would also likely improve audit clients’ perceptions of
overall audit value and have been identified as a key area of
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Last updated on 3/03/2017