Other audits and reviews

Information technology audits not related to financial audits

Information technology audits may include non-financial systems that are of critical importance to the delivery of government services such as those related to health, justice and education.

Acquittals

In addition to legislatively mandated audits, some grant programs or agreements, mainly those provided by the Australian Government, require the Auditor-General to undertake audits of grant acquittals and complete audit certifications.

Special audits

Under section 14 of the Audit Act, the Chief Minister may, either generally or in relation to a specific aspect, by notice, direct the Auditor-General to carry out an audit of an agency.

While the Auditor-General must carry out the special audit, the Auditor‑General is not subject to direction in relation to how the audit is to be performed or what is to be included, or not included, in a report. In simple terms, the Chief Minister can direct the Auditor-General to undertake an audit but cannot influence how the audit is conducted or the outcome of the audit.

Under section 28 of the Audit Act 1995, any minister can request the Auditor-General to carry out, at the Auditor-General's discretion, an audit of the accounts of an organisation in which the Territory, an agency or a Territory controlled entity has an interest.

As an example, a minister could request the Auditor-General to audit an organisation that receives funding from the government or a Territory controlled entity. Such audits are commonly referred to as follow the dollar audits. The Auditor-General can only undertake such audit where a minister arranges with the organisation for its accounts to be made available for the purpose; or where the Auditor-General makes such an arrangement with an organisation at the request of a minister. In simple terms, the Auditor-General can undertake a follow the dollar audit but only if requested by a minister.

Furthermore, under section 46 of the Government Owned Corporations Act 2001 the shareholding minister of a government owned corporation may request the Auditor‑General to carry out an audit of the government owned corporation. The Auditor‑General may agree or not to carry out the requested audit.