Audits

The Northern Territory Auditor-General’s Office conducts independent audits and reviews to support the Northern Territory Parliament in overseeing the performance and accountability of public sector entities.

Financial statement audits

Understand how the NT Auditor-General audits financial statements, including the Treasurer’s annual report, statutory bodies, and government-controlled entities, in accordance with Australian Auditing Standards and relevant legislation.

Performance management system audits

Explore the legislative basis and operational framework guiding performance management system audits in the Northern Territory, including responsibilities under the Public Sector Employment and Management Act, Financial Management Act, and Audit Act.

Other audits and reviews

Discover the scope of controls and compliance audits, end-of-year reviews, IT audits, and special investigations conducted by the NT Auditor-General to ensure financial accountability and transparency across government systems.

Outside the audit scope

Understand what the NT Auditor-General does not do, including assessing government policy, investigating criminal or corrupt conduct, and auditing non-government entities. Learn where to report issues outside the Auditor-General’s scope.

Audit opinions

Learn about the 2 main categories of audit opinions, unmodified and modified, including qualified, adverse, and disclaimer opinions, as defined by ASA705.

Reporting obligations

Overview of the reporting obligations of the Northern Territory Auditor-General under the Audit Act 1995.