We are accountable to the Victorian Parliament and to all Victorians for how efficiently and effectively we perform our auditing services and how economically we use public resources.
Public Accounts and Estimates Committee
We are accountable to the Victorian Parliament through the Public Accounts and Estimates Committee (PAEC). We must consult PAEC when we develop our annual plan and our annual budget. Our annual plan outlines our proposed financial and performance audit work for the coming year.
We must also consult PAEC when we develop the objectives and scope for particular performance audits, including:
- collaborative audits
- audits that were not listed in our annual plan
- when there has been a material change to the objectives or issues of an audit listed in our annual plan
- ‘follow-the-dollar’ performance audits.
We also provide PAEC with reports on our assurance reviews on a quarterly basis.
Audit and Risk Committee
We established an Audit and Risk Committee to meet our obligations under the Financial Management Act 1994. The committee's role is to provide independent advice to the Auditor-General to help them manage their responsibilities as prescribed in the Financial Management Act 1994, the Audit Act 1994 and other relevant requirements.
We are regularly audited by independent auditors that PAEC recommends. We are subject to yearly audits of our financial and performance statements. We are also subject to a performance audit every four years, which examines and reports on the quality of our financial reporting and resource management.
The most recent performance audit report of VAGO was tabled on 4 August 2020.
Internal audit assesses the quality and performance of specific functions in our office. Before the end of each financial year, our internal auditors with our Audit and Risk Committee develop the internal audit plan for the coming year. This plan lists proposed audits and when they will be carried out. We report on the results of these audits in our annual report each year.
VAGO’s staff interact with the public sector and community. This contact can result in dissatisfaction and complaints about our staff, products or services. You can provide feedback or make a complaint via our complaints page.
Fraud and corruption control
VAGO does not tolerate fraud or corruption by our staff or by contractors and external service providers performing work for or on behalf of us. We take all allegations of suspected fraud or corruption very seriously and respond fully. You can make a complaint about suspected fraud or corruption by VAGO staff, contractors or service providers via our complaints page.
The Victorian Inspectorate is a key oversight body in Victoria’s integrity system. It has the power to scrutinise our activities, receive and investigate complaints made about us and examine how we use our coercive powers.
Surveys, reviews and benchmarking
We engage an independent research company to survey:
- Members of Parliament annually on how useful they find our reports and how satisfied they are with our work
- audited agencies, including agencies that are directly involved in our audits, and their audit committee chairs.
We conduct process reviews of our individual audits and send independent external reviewers a sample of our reports to assess their quality and readability. We also benchmark our performance against other audit offices in Australia.
We use the information from our surveys, reviews and internal audits to:
- address any issues that arise from individual audits
- identify trends and common themes
- develop improvement projects and strategies
- monitor the effectiveness of current improvement projects.
Every year VAGO staff participate in the People Matter Survey, which is conducted by the Victorian Public Sector Commission. Click here for our 2019 results. In response to these results, we have been running workshops facilitated by an external provider and focusing on the key areas of concern. The feedback from these workshops, along with the survey results, are used to inform our annual Culture Plan.
As required by the Standing Directions 2018 under the Financial Management Act 1994, we externally publish our Gifts, Benefits and Hospitality Policy and Register online. This partially fulfils our requirements under the audit standards. Click the links below to view our policy and register.
The Auditor-General's expenses are reported to our Audit and Risk Committee. We externally publish these expenses online for improved scrutiny and transparency.