Key audit themes

Lessons from the past—challenges for the future

From 2008 to 2016, we analysed our audit reports to identify recurring findings and examples of good practice. The most common and significant findings became our key audit themes for that year. These themes are broadly relevant to most agencies in the Victorian public sector, and we encourage public sector agencies to self-assess their performance, governance, systems and operations against the common challenges we have identified:

  • Management can use them to guide their work, as a checklist of things to address when developing and implementing programs and projects. 
  • Boards and audit committees can seek assurance from management that the risks identified by the themes are being managed, and controls are in place.
  • Internal auditors can use the themes to inform their own annual program of audits.

Key audit themes since 2008