Central agencies and whole of government |
The table below lists the adjustments we have made to our performance audit work program in response to the impact of COVID-19.
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Audit topic and year |
Details |
|---|---|
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New audits introduced |
The Auditor-General undertakes financial audits for over 580 public sector entities each year. The Auditor-General uses VAGO staff to undertake around a third of these financial report audits. For the remaining financial report audits, the Auditor-General contracts private sector firms (audit service providers) to assist with these. VAGO reviews this work and all audit opinions are issued on behalf of the Auditor-General.
We largely use our own professionally qualified and trained staff to deliver our performance audits. 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.
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.
The following section sets out our financial audit work program for 2020–21, which targets matters that provide the greatest value to Parliament and the Victorian community.