For each of the 45 entities selected for this report, we prepared management letters highlighting any control weaknesses identified by our information technology (IT) audits. For this report, these management letters were analysed to identify the overarching themes and key messages that may have a broader impact.
Key information technology (IT) audit themes are drawn from testing performed as part of each entity's annual financial audit, as well as discussions with management and analysis of our IT audit findings. These themes are prepared to provide insight and actionable recommendations for public sector entities.
For the 2014–15 financial year, we identified three clear emerging themes from IT audits, and have made a number of recommendations to address them.
When planning a financial audit, VAGO seeks to understand and evaluate an entity's information technology (IT) environment and any related risks to the reliability of financial reporting.
This report summarises the results of this work on selected public sector entities' IT general controls as part of the 2014–15 financial audits. This is the second report of its kind and aims to provide extra insight into VAGO's IT audit findings, and identify wider trends that may not be covered in reports to an entity's management.
Each financial year VAGO undertakes a number of information technology (IT) audits to verify whether key financial systems are managed appropriately to support financial reporting process.
Ordered to be published
VICTORIAN GOVERNMENT PRINTER October 2015
PP No 98, Session 2014–15
In accordance with section 16(3) of the Audit Act 1994, a copy of this report, or part of this report, was provided to the Department of Premier & Cabinet, Department of Health & Human Services, Department of Justice & Regulation, Public Transport Victoria, State Revenue Office and VicRoads.
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.
Figure B1 provides a checklist of key considerations for Victorian public sector entities to use when transitioning service transactions to digital service delivery.
Figure B1
Digital service delivery checklist
Key considerations |
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1. | |
The State Revenue Office (SRO) is the Victorian Government's major tax collection agency and an independent service agency which acts under a framework agreement between the Victorian Treasurer, the Secretary of the Department of Treasury & Finance and the Commissioner of State Revenue.
The SRO administers Victoria's taxation legislation and collects a range of taxes, duties and levies. In 2013–14 the SRO collected in excess of $13 billion in revenue for the Victoria Government.
This Part examines the monitoring of the effectiveness of digital service delivery. This includes the monitoring and reporting systems and processes used to measure and improve digital service delivery performance.