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 2015.

2012–16 aggregate performance indices with historical comparisons

Audit Process

  • 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.

Audit reporting

  • 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 2015.
  • 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.

Audit value

  • 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 improvement.

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Last updated on 3/03/2017