Standing Direction 2.6 (f) of the Financial Management Act 1994 requires agency audit committees to monitor the actions taken to resolve external audit issues and whether recommendations are adopted and addressed in a timely manner. All public sector entities should therefore report on and monitor actions in response to performance audit recommendations.
VAGO makes recommendations designed to address the issues identified through performance audits. However, our recommendations cannot result in improvements unless they are accepted and addressed by agencies directly and in a timely manner.
One of the key roles of the Auditor-General is to undertake performance audits. Performance audits assess whether public sector agencies are meeting their aims effectively, and using their resources efficiently and economically. They also assess whether agencies comply with relevant legislation.
Performance audits are a key mechanism to provide independent assurance to Parliament and the community on public sector performance.
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Dr Peter Frost Acting Auditor-General |
Audit team Dallas Mischkulnig—Engagement Leader Annie Skelton—Team Leader Jason Cullen—Analyst Engagement Quality Control Reviewer Rocco Rottura |
Ordered to be published
VICTORIAN GOVERNMENT PRINTER December 2015
PP 122, Session 2014-15
Dear Presiding Officers
In accordance with section 16(3) of the Audit Act 1994, a copy of this report was provided to the Department of Premier & Cabinet, the Commissioner for Privacy and Data Protection and Department of Environment Land, Water & Planning.
The submissions and comments provided are not subject to audit nor the evidentiary standards required to reach an audit conclusion. Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.
Responses were received as follows:
Figure B1
Entities selected for this financial systems controls report
Entities |
Scope details |
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|---|---|---|---|
Information technology (IT) audit |
Focus areas | ||
Ratings for audit findings reflect our assessment of both the likelihood and consequence of each identified issue in terms of its impact on:
The ratings also assist management to prioritise remedial action.
Figure A1
Rating definitions and management action
In 2014–15 we had two focus areas:
identity and access management (IDAM) controls—controls which aim to reduce the risk of inappropriate access to information and data