Focusing our efforts - selecting audit topics

There are a multitude of government activities and programs which we could audit. Our resources are limited, so we undertake a robust risk‑based approach to identify and prioritise areas of focus, to deliver on our mandate. The diagram below details our internal processes for identifying and selecting performance audit topics and financial audit focus areas for the coming year.

The following image shows how we select audit topics including information gathering, strategic audit planning workshop, proposed performance audit program, Financial audit focus areas as well as significance, impact, risk, sector coverage, requests and premier

 

A image showing the factors that influence our decisions around audits including significance of impact and risks, sector coverage, premier

 * Our special interest groups comprise members of our leadership team and senior members of our financial and performance audit branches who possess specialist knowledge and expertise in particular sectors such as health, transport and education.