Controls and Compliance Audits
Controls and compliance audits are conducted of selected systems or accounting processes to determine whether the systems and
processes achieve compliance with legislated or otherwise mandated requirements. These audits are intended to assist in the audit of the Public Account.
End of Year Reviews
The end of year review provides an audit focus on year end balances particularly within Agencies.
The nature of the review is determined annually whilst planning the audit of the Treasurer's Annual
Financial Statement, but includes testing of transactions occurring around year end to provide a degree of
confidence about the data provided to Treasury and which will form part of the overall reporting on the Public Account.
Information Technology Audits
Information technology audits are undertaken as stand-alone audits of key government wide, or Agency systems.
Each of the systems selected for audit plays an important role in processing data and providing information for
the purposes of financial management and, more particularly, for the purposes of financial reporting and the
preparation of the Treasurer's Annual Financial Statement.
