Under the Audit Act 1994, the Auditor-General must prepare and table an annual plan in Parliament before 30 June each year. The annual plan sets out our work program for the coming financial year. It is a key accountability mechanism that gives Parliament, the public sector and the Victorian community the opportunity to assess our goals and understand our audit priorities.
Our annual plan includes a three-year performance audit work program. This forecast horizon informs Parliament, the public sector and the Victorian community about our short to medium-term goals and priorities. It also provides us with opportunities to undertake early engagement with our stakeholders and allows audited agencies to make necessary preparations for scheduled audits well in advance.
This year, our annual plan highlights the impact of the COVID-19 pandemic on both performance audits and financial audits. We recognise the pressures that the COVID-19 pandemic has put on the public sector, particularly the Victorian health system. In response to these pressures, we have adjusted audit work program accordingly.