Appendix A. Submissions and comments
Click the link below to download a PDF copy of Appendix A. Submissions and comments.
1. Context
Appendix D. Acronyms
| Acronyms | |
|---|---|
| DELWP | Department of Environment, Land, Water and Planning |
| DET | Department of Education and Training |
| DFFH | Department of Families, Fairness and Housing |
| DH | Department of Health |
| DJCS |
Appendix C. Adjustments to our performance audit program in response to COVID–19
Figure C1 lists the adjustments we have made to our performance audit work program in response to the impact of the COVID–19 pandemic.
FIGURE C1: Audit adjustments in response to COVID–19
Appendix B. Delivering financial audits
The Auditor-General undertakes financial audits for over 560 public sector entities each year. The Auditor-General uses VAGO staff to undertake around a third of these financial report audits. For the remaining audits, the Auditor-General contracts private sector firms (audit service providers) to assist. VAGO reviews this work and all audit opinions are issued on behalf of the Auditor-General.
Appendix A. Delivering performance audits
We largely use our own professionally qualified and trained staff to deliver performance audits. However, we also engage experts to advise or work with our performance audit teams on complex and technical issues and use contractors to supplement staff resources where required.
Attest audit work program
We deliver a range of attest services to public sector agencies. We conduct financial audits in accordance with the Australian Auditing Standards and relevant professional and legislative requirements. Additional information about the delivery of our financial audits is in Appendix B.
This section sets out our attest engagement work program for 2021–22. This encompasses reports to Parliament on the results of our financial and performance statement audits of agencies and the number and type of audit opinions we expect to issue.
Performance audit work program
This section sets out our proposed performance audit program for the next three years. In 2021–22, we plan to deliver 18 performance audits.
For each audit listed, we outline the audit specification, which includes our objective for the audit, the issues we intend to examine and the agencies we expect to include.
Annual Plan 2021–22
Body
This annual plan sets out our proposed work program for the 2021–22 financial year.