Internal Accountability and Governance

The ACT Audit Office has sound internal accountability and governance arrangements, including risk and fraud management. These are overseen by the ACT Audit Office’s Executive Committee and other internal committees and management groups.

Executive Committee

The Executive Committee is the senior group responsible for the management of the ACT Audit Office, including the implementation of the Audit Office’s risk management, business continuity and fraud prevention plans.

Standing membership of the Executive Committee is comprised of:

  • Auditor-General (Chair);
  • Assistant Auditor-General, Performance Audits;
  • Assistant Auditor-General, Financial Audits and Chief Finance Officer; and
  • Senior Director, Professional Services and Chief Internal Audit Executive.

The Executive Committee is supported by the Executive Officer.

Annual report

The ACT Audit Office’s annual report includes the Audit Office’s audited financial statements and statement of performance. The Audit Office’s annual reports are examined by the Assembly’s Estimates Committee and the Standing Committee on Public Accounts.

Internal audit

The Audit and Review Committee provides assurance and assistance to the Auditor-General on the Audit Office’s risk, control and compliance framework and its external accountability responsibilities.

In particular, the Committee assists the Auditor-General in discharging their responsibilities for: exercising due care, diligence and skill in relation to the ACT Audit Office’s financial and risk management; adequacy of internal controls; application of accounting policies; compliance with applicable laws; and reporting of financial information.

The Committee is chaired by an external independent member.

External audits

The Speaker appoints an independent auditor to undertake the audit of the ACT Audit Office’s financial statements and statement of performance. The ACT Audit Office’s financial statements and statement of performance are audited and provided to the ACT Legislative Assembly.