The ACT Audit Office works closely with a number of external entities.
The main external entities are:
The Auditor-General is an Officer of the ACT Legislative Assembly. While this emphasises the important connection with the ACT Legislative Assembly, the Auditor-General is an independent statutory position with complete discretion on how functions are undertaken.
The Standing Committee on Public Accounts (PAC) examines the Office's audit reports and may hold public inquiries into them. The ACT Audit Office offers a briefing to the PAC on all performance and financial audit reports and gives evidence to public inquiries at the request of the PAC.
The ACT Audit Office maintains a professional working relationship with Chief Minister, Treasury and Economic Development Directorate. The Directorate is responsible for setting Model Financial Statements, and ACT accounting standards and policies which are used by agencies to prepare their financial statements and statements of performance.
The ACT Audit Office maintains a working relationship with ACT Government agencies and other entities subject to audit by the Auditor-General. This is achieved through consultation at key stages of an audit and by seeking and responding to feedback provided by auditees.
Auditees’ perceptions of audits are routinely collected through surveys of audited agencies and this information is included in the Audit Office’s Statement of Performance.
The ACT Audit Office contracts audit firms to perform some of its audit work where additional resources or skills are required. The contracted audits firm are informed about their responsibilities when performing audits on behalf of the ACT Audit Office.
The ACT Audit Office participates in the Australasian Council of Auditors-General (ACAG), attending regular meetings and facilitating an exchange of information between Auditors-General in the states and territories of Australia, New Zealand, Fiji and Papua New Guinea. The objective of the Council is to promote and foster public sector auditing in the Australasian region through an exchange of experiences, ideas, training and development, and cooperation.
The ACT Audit Office is a CPA Australia’s Recognised Employer Partner (2016) and an Institute of Chartered Accountants Australia and New Zealand’s Recognised AccreditedTraining Employer (2017). This benefits staff undertaking the professional programs offered by these bodies as they are no longer required to keep logbooks and professional development records.