1.1 Background

ICT is integral to how governments manage information and deliver programs and services.

Our April 2015 Digital Dashboard Phase 1 report found that, in general, government agencies' financial and management processes did not enable the comprehensive reporting of actual ICT expenditure across the public sector. During that audit, many agencies found it difficult to provide basic information on their ICT spend and projects.

Information and communications technology (ICT) is integral to how governments manage information and deliver programs and services. ICT projects need to be diligently monitored and successfully implemented, so that services to the government, public sector and community can be efficient and effective.

Comprehensive reporting on ICT expenditure and projects is important to improve transparency and provide assurance that public sector agencies have used public resources in an efficient, effective and economic way.

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.

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.