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. The 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 provide reports on assurance reviews to PAEC on a quarterly basis.
Audit and Risk Committee
The Audit and Risk Committee was established by VAGO to meet obligations under the Financial Management Act 1994. The committee's role is to provide independent advice to the Auditor-General to assist in discharging responsibilities for the management of VAGO as prescribed in the Financial Management Act 1994, the Audit Act 1994 and other relevant requirements.
We are audited regularly by independent auditors that PAEC recommends. We are subject to yearly audits of our financial and performance statements and up to four-yearly performance audits, which examine and report on the quality of our financial reporting and resource management.
The most recent performance audit of VAGO was tabled on 4 August 2020.
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, listing the proposed audits and when they will be carried out. Internal audit assesses the quality and performance of specific functions in our office, as listed in our Annual Report each year.
VAGO’s staff interact with the public sector and the 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 contractors and external service providers performing work for or on behalf of VAGO. We take all allegations of suspected fraud or corruption very seriously and respond fully. You can make a complaint about suspected fraud and corruption by VAGO staff, contractors or service providers via our complaints page.
The Victorian Inspectorate is a key oversight body in Victoria’s new integrity system, with the power to scrutinise our activities. It can receive and investigate complaints made about us and it can examine our use of 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 those directly involved in our audits and audit committee chairs.
We conduct process reviews of 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 audit processes to address issues arising from individual audits, identify trends and common themes, develop improvement projects and strategies, and monitor the effectiveness of current improvement projects.
Every year VAGO staff participate in the People Matter Survey conducted by the Victorian Public Sector Commission. Click here for our 2019 results. In response to these, 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 under the Financial Management Act, our Gifts, Benefits and Hospitality Policy and Register are published externally and partially fulfil requirements under the audit standards.
The Auditor-General's expenses are reported to VAGO's Audit and Risk Committee and published externally for improved scrutiny and transparency.