The Victorian Auditor-General’s Annual Plan 2018–19 was prepared pursuant to the requirements of section 7A of the Audit Act 1994, and tabled in the Victorian Parliament on 6 June 2018.

Ordered to be published

VICTORIAN GOVERNMENT PRINTER June 2018

PP No 397, Session 2014–18

The Auditor-General undertakes financial report audits for over 550 public sector entities each year. Around a third of these are undertaken solely using VAGO staff. The remainder are undertaken with the assistance of private sector firms—audit service providers—contracted by the Auditor-General. We review this work, and all audit opinions are issued on behalf of the Auditor-General.

Our performance audits are typically delivered by in-house staff specially trained by us, however, we periodically engage experts to advise our performance audit teams on complex and technical issues. We also use contractors to supplement our staff resources where required.

Our financial audit program delivers a range of assurance services for public sector agencies.

Financial audits are conducted in accordance with the Australian Auditing Standards and relevant professional and legislative requirements.

This section sets out our proposed performance audit specifications for the next three years.

We have consulted with DHHS, Bendigo Health, East Wimmera Health Service, Monash Health, Peninsula Health, Bendigo Community Health Service, cohealth, Gippsland Lakes Community Health, Latrobe Community Health Service, North Richmond Community Health and Orbost Regional Health, and we considered their views when reaching our audit conclusions. As required by section 16(3) of the Audit Act 1994, we gave a draft copy of this report to those agencies and asked for their submissions or comments. We also provided a copy of the report to the Department of Premier and Cabinet.