Audit Program
In May and November each year a list of scheduled audits is provided by the Auditor‑General to the Accountable Officer of
each entity that is subject to audit during the forthcoming six months.
The letter sent in May identifies audits to be conducted during July to December that calendar year.
The letter sent in November identifies audits to be conducted during January to June the following calendar year.
The letter includes a list that identifies:
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the specific entity subject to audit;
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the description of the audit;
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the audit type;
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the Principal Auditor at the NTAGO responsible for the audit;
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the Authorised Audit firm responsible for the audit; and
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the approximate start date of the audit.
The letter requests that the Accountable Officer review the list of audit/s and the proposed audit timing and nominate one
contact for each audit by a due date specified within the letter.
Responsibility for informing the nominated contact within the entity of the scheduled audit/s rests with the Accountable Officer, not with the NTAGO.
The Accountable Officers of entities where the NTAGO recovers the costs of audits (for example, Government Business Divisions,
Government Owned Corporations) are informed of the estimated cost of the audits in January (for the January to June audits) and
June (for the July to December audits) each year in order for the entities to accrue for the costs in the relevant financial year.
Responsibility for informing the entity's finance staff of the estimated cost of the audit/s rests with the Accountable Officer, not with the NTAGO.
