Financial Audit
Financial statements, transactions and supporting records.
The Office’s work covers complementary audit and assurance functions. Each engagement begins with clear objectives and criteria, considers relevant risks, gathers sufficient appropriate evidence and concludes with supervised reporting.
Financial, compliance and performance audits address different questions about the management of public resources. Internal-control and risk assessments help focus attention on weaknesses that could affect reliability, legality or delivery of public services.
Audit reporting brings the work together by communicating significant findings, conclusions and recommendations to the appropriate authorities and, where publication is appropriate, to the public.
Audit & Assurance Functions
Explore each area of the Office’s work.
Compliance Audit
Laws, budgets, policies and approved procedures.
Performance Audit
Economy, efficiency and effectiveness.
Internal Control Assessment
Controls that protect assets and support reliable information.
Risk Assessment
Prioritisation of matters with significant potential effect.
Audit Reporting
Findings, conclusions, recommendations and follow-up.