What we found

This section summarises our key findings. Sections 2 and 3 detail our complete findings, including supporting evidence.

In this report we do not specify which findings relate to which agency given the sensitive nature of the weaknesses we observed. But we have given each audited agency a detailed report about their own control deficiencies. 

When reaching our conclusions, we consulted with the audited agencies and considered their views. The agencies’ full responses are in Appendix A.

Our recommendations

We made 7 recommendations to address 3 key findings. The relevant agencies have accepted the recommendations in full or in principle or with qualifications. While our recommendations are directed to audited agencies, we expect all Victorian public sector agencies to implement them where appropriate.

3. Financial audit work program

We deliver a range of attest services to public sector agencies. We conduct financial audits in line with the Australian Auditing Standards and other relevant professional and legislative requirements.

Our financial audit scope

Sectors we audit

Our financial audit program covers entities across a range of sectors. 

Annual Plan 2023–24

Body
This annual plan sets out our proposed work program for the 2023–24 financial year.