The Audit Mandate
The Auditor‑General's powers and responsibilities are established in the Audit Act 1995
by the Northern
Territory's Parliament, the Legislative Assembly. The Auditor‑General is required to report to the
Legislative Assembly at least once each year on any matters arising from the exercise of the auditing
powers established in that Act.
In doing so, the Auditor‑General is providing information to the Parliament to assist its review of the
performance of the Executive Government, particularly the Government's responsibility for the actions of
the public sector entities which administer its financial management and performance management directives.
The Parliament has a responsibility to conduct this review as the representative of the people of the Northern Territory.
The Auditor‑General is also able to report to management of public sector entities on matters arising from the conduct of audits.
Reports provided to Parliament and public sector managers should be recognised as a useful source of independent analysis of
Government information, and of the systems and controls underpinning the delivery of that information.
The Auditor‑General is assisted by personnel of the Northern Territory Auditor General's Office who plan audits and tasks
conducted by private sector Authorised Auditors.
The requirements of the Audit Act 1995
in relation to auditing the Public Account and other accounts are found in:
Section 13, which requires the Auditor‑General to audit the Public Account and other accounts, with regard to:
the character and effectiveness of internal control; and
professional standards and practices.
Section 25, which requires the Auditor‑General to issue a report to the Treasurer on the Treasurer's Annual Financial Statement.
The Public Account is defined in the Financial Management Act 1995
The Central Holding Authority; and
Operating accounts of Agencies and Government Business Divisions.