Key Audit Themes: Lessons from the past—challenges for the future

Since 2008, we have analysed our audit reports to identify recurring findings. The most common and significant findings become our ‘key audit themes’ for that year. Where possible, we also include examples of good practice in these areas of shared challenge. We encourage public sector agencies to self-assess their performance, governance, systems and operations against the common challenges identified here. People in different roles throughout an agency can use these themes in different ways:

  • Management can use them to guide their work, as a checklist of things to address when developing and implementing programs and projects. 
  • Boards and audit committees can seek assurance from management that the risks identified by the themes are being managed and controls are in place.
  • Internal auditors can use the themes to inform their own annual program of audits.

These themes cover areas likely to be broadly relevant to agencies within the Victorian public sector. We encourage public sector agencies to self-assess their performance, governance, systems and operations against the common challenges identified here.

This year’s Key Audit Themes were published in our Annual Report 201516 and are available below.

You can access individual themes by clicking below, or click here to read the full PDF or the HTML.

Introduction

 

 

Link to the governance and oversight theme

 

Link to the managing information theme  

Link to the measuring and reporting performance theme

 

Link to the stakeholder engagement theme

 

Link to the monitoring and managing risks to financial sustainability theme

 

Link to the effective leadership theme   
Link to the implementation and delivery theme

 

   

Presentations and publications summarising VAGO’s key audit themes since 2008

 

 

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Last updated on 12/10/2016