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The R ole of the Auditor General

The R ole of the Auditor General

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The R ole of the Auditor General

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  1. The Role of the Auditor General Colin Murphy Auditor General for Western Australia

  2. The role of the Auditor General • Independent and impartial • Provide information to Parliament • Public sector accountability • Serving the public interest Parliament WA Public Executive Government Agencies

  3. The Auditor General …over 180 years of history in just one slide! “The role of the Auditor General is a historic one. It is an integral part of the Westminster system of Parliamentary democracy.” 1989 Burt Commission on Accountability November 1829: Captain Stirling appointed the colony’s first Commission of Audit

  4. How the OAG contributes to transparency and accountability Awindowinto what the public sector does A report cardon how well they are doing An assurance: is what they are saying true?

  5. Auditor General Act 2006 • Establishes Auditor General as independent officer of Parliament • Broad access to information • Can examine agency performance & compliance • Can investigate public money & property

  6. Auditor General Act 2006 Under Sections 17 and 18 of the Auditor General Act 2006: The Auditor General has powers to investigate; “any matter relating to public money…or to public property” “the efficiency and effectiveness with which a related entity of an agency performs functions”

  7. What the Auditor General audits A continuum, ranging from finance statement opinions to providing assurance about agency controls and compliance and reporting on agency performance Controls and Compliance Audits and IS Audit Across Government Benchmarking Audit Annual Assurance Audit Performance Audit Issue opinions on financial statements, controls and Key Performance Indicators (KPIs) Provide a way of comparing performance across areas of common business practice Review aspects of public administration affecting controls and compliance with legislation and standards Provide Parliament with analysis of program and operational performance, recommending opportunities for improvement when appropriate

  8. Across Government Benchmarking Audits Recent reports: • Gifts and Benefits • Employee Accounts Payable Payments • Management of Attractive Assets • Accuracy of Leave Records • Act of Grace and Like Payments • Property and Money Held for Specific Purposes

  9. Controls and Compliance Audits Recent reports: • Business Continuity Management by Ports • Fraud Prevention and Detection • Conflicts of Interest – Gifts and Benefits • Records Management • Government Purchasing Cards • Regulation of Firearms

  10. Information Systems Audits Recent reports: • Security Standards Gap Analysis • Security of Online Transactions • Cyber Attacks • Management of Databases and Portable Storage Devices • Capability Maturity Models

  11. Performance Audits Recent reports: • Native Forest Products • Delivering WA’s Ambulance Services • Forensic Services • Management of the Rail Freight Network Lease • Homelessness • Major Capital Projects • Police Recruits

  12. Audit Approach • Independent and objective • Criteria driven • Evidence based • Compliance with auditing and assurance standards • No surprises

  13. Relationship with Parliament • Parliament is the Auditor General’s key client • Key Committees • Public Accounts Committee • Estimates and Financial Operations Committee • Joint Standing Committee on Audit • Parliamentary surveys • Have regard to the audit priorities of Parliament

  14. The Integrity Coordinating Group Independent officers collaborating to promote and strengthen integrity in Western Australian public bodies

  15. Purpose of the ICG • Fosteringcollaboration between public sector integrity bodies • Encouraging & supporting research, evaluation and policy discussion to monitor the implementation of integrity and accountability mechanisms • Inspiringoperational cooperation and consistency in communication, education and support in public sector organisations about integrity and accountability matters

  16. Conclusion • Integral part of Western Australia’s system of government accountability and transparency • Independence is paramount • Unique and historic role • Serving the Public Interest

  17. Thank you Colin Murphy Auditor General for Western Australia Perth BC, PO Box 8489, Perth 6849 6557 7500 Website Email

  18. Audit topic selection

  19. Audit Quality Assurance Framework The ‘Quality Assurance Rainbow’