NT Government Crest

Northern Territory Auditor‑General's Office

Auditing for Parliament

 

 
Frameworks

The frameworks may provide useful information and criteria or your Agency to facilitate improved governance arrangements and conduct self‑assessments.  These include performance management system audits, reviews and other tasks conducted by the Auditor‑General under the Audit Act 1995.

Please note the information provided does not constitute an audit program.  No assurance is provided that self‑assessment by an entity against the criteria will result in reliance being able to be placed by any user on the design, implementation or effectiveness of the entity's internal control/s.

 
 
Contract Management

Management The legislative basis is found in the Financial Management Act 1995, specifically section 13(2)(b) requirements that the Accountable Officer must ensure that "procedures in the Agency are such as will at all times afford a proper internal control".

Some broad criteria which may be useful: Agencies should refer to internal policies and processesand across government guidance such as the Guide to Contract Management released by the Department of Trade, Business and Innovation.
 
 
Evaluation of Internal Audit Framework

The legislative basis is found in the Financial Management Act 1995, specifically section 13(2)(b) requirements that the Accountable Officer must ensure that "procedures in the Agency are such as will at all times afford a proper internal control" and section 15.

Specific Treasurer's Directions, which must be complied with by agencies, include: Some broad criteria which may be useful can be found in this diagram IA Framework PDF    IA Framework MS Word

References that may be useful:
 
 
Evaluation of Performance Management Systems

The legislative basis is found in the Financial Management Act 1995, specifically section 13(2)(b) requirements that the Accountable Officer must ensure that "procedures in the Agency are such as will at all times afford a proper internal control".

Some broad criteria which may be useful can be found in this diagram PMS Framework PDF    PMS Framework MS Word

 
 
Fraud Assessment Framework

The legislative basis is found in the Financial Management Act 1995, specifically section 13(2)(b) requirements that the Accountable Officer must ensure that "procedures in the Agency are such as will at all times afford a proper internal control" and section 15.

Specific Treasurer's Directions, which must be complied with by agencies, include: Some broad criteria which may be useful can be found in this diagram PMS Framework PDF    PMS Framework MS Word

References that may be useful:
 
 
Governance Framework - Lighthouse

The legislative basis is found in the Financial Management Act 1995, specifically section 13(2)(b) requirements that the Accountable Officer must ensure that "procedures in the Agency are such as will at all times afford a proper internal control" and section 15.

Specific Treasurer's Directions, which must be complied with by agencies, include:
Some broad criteria which may be useful can be found in this checklist Governance Lighthouse Assessment Framework PDF    Governance Lighthouse Assessment Framework MS Word

References that may be useful:
 
 
Major Projects

The legislative basis is found in the Financial Management Act 1995, specifically section 13(2)(b) requirements that the Accountable Officer must ensure that "procedures in the Agency are such as will at all times afford a proper internal control".

These reviews have focused on gaining an understanding of the project and the performance management systems in place at the agency.  Some broad criteria that may be useful:
References that may be useful:
 
 


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