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Assuring VAGO's quality

VAGO has several quality assurance systems over our audits and operations, within an overarching quality framework.
Key systems include:

  • Surveys of MPs—MPs are surveyed annually on the usefulness of VAGO’s reports and their satisfaction with our work.
  • ‘Cold’ and ‘hot’ reviews—process reviews of individual audits.
  • Report quality reviews—independent external reviewers assess the quality of a report and whether it is clear and understandable to readers.
  • Surveys of agencies—regular surveys of audited agencies, including those involved in the conduct of audits, departmental secretaries and audit committee chairs.
  • Benchmarking—against other audit offices in Australia.
  • Parliamentary accountability measures—VAGO is subject to an annual financial audit and a triennial performance audit conducted on behalf of Parliament, and also consultation requirements for aspects of our practices.

Parliamentarian and agency surveys

VAGO’s survey program provides agencies with the opportunity to give feedback on the process, reporting and value of each audit. Parliamentarians are surveyed annually on the usefulness of VAGO's reports and their level of satisfaction with our services.

We use the information from these surveys to:

VAGO has engaged an independent research company, ORIMA Research, to conduct the surveys and collate the results. This allows for impartial data collection and interviewing. Participants may elect to keep their feedback confidential, which means that VAGO does not see their completed questionnaire (or individual score) but their qualitative feedback is considered.

Parliamentarians
All Victorian Parliamentarians are invited to complete a survey. The questionnaire seeks feedback on financial audit reports, performance audit reports and the Parliamentarians’ dealings with VAGO throughout the year.

Click here for more information.

Feedback from audited agencies is sought on three areas—the audit process, audit reporting and the value of the audit. An overall score is calculated based on the average of the three areas.

Financial audit
VAGO conducts surveys of the chief financial officers of all agencies audited by VAGO on a biennial basis. Agencies in their final year or agency subsidiaries that have the same audit contact and auditor as their parent agency are not audited.

In 2013–14 the average score for financial audit was 76.8 out of 100. This score is slightly lower than 77.9 in 2012 but is consistent with results from earlier years.

Process Reporting Value Overall
201314 77.3 76.7 76.3 76.8
201112

80.7

79.5 73.6 77.9
201011

79.5

78.0 72.7 76.7
200910 76.8

76.4

73.2 75.5

Click here for more information.

Performance audit
When a report is tabled, agencies that were involved in the audit are invited to participate in a survey. The survey is provided to the most senior executive with direct line responsibility for the area audited.

In 2014–15 the average score for performance audit was 75.5 out of 100. This was an improvement on 72.8 in 2013–15.

Process Reporting Value Overall
201415

76.5

75.9

74.0

75.5

201314 73.7 76.5 68.3

72.8

201213

75.0

73.0 69.9

72.6

201112 74.2 70.0

68.9

71.0

Click here for more information

Audit Committee Chairs
In 2014 VAGO surveyed audit committee chairs as an alternative to the financial audit survey, which is now biennial.

The average index score in relation to performance auditing was 73.6. In relation to financial statement audits the average index score was 79.3. General Impressions of VAGO were positive.

Click here for more information.

External assessment of reports
Each year VAGO has a selection of its Performance Audit and Financial Audit reports assessed by independent reviewers. The process and criteria are agreed through the Australasian Council of Auditors-General.

In 2014, a new set of criteria and scoring were used.

In 2015 the overall score for Performance Audit reports was 86 per cent.  Four results of financial audits reports were externally assessed with a score of 84 per cent. VAGO uses these scores as a performance measure with a target of 80 per cent.

Click here for more information

Please send any questions or feedback to surveys@audit.vic.gov.au.



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