This report will bring together the findings and recommendations from our 2022–23 financial audits that relate to the internal controls and governance of the largest NSW government agencies. In 2022–23, this report will cover:

• internal control trends
• information technology controls
• governance arrangements including:
  • roles and responsibilities
  • risk management framework and processes
  • use of internal audit
  • the role of the Audit and Risk Committee
  • ethical conduct.
• payroll controls
• management of work, health and safety obligations.