The use of information technology (IT) services provided by other organisations (third parties) is becoming more widespread throughout state and local government entities.

Queensland public sector entities, including local governments, occasionally make ex-gratia payments, sometimes called special payments, to terminated employees and third parties.

Each year, the Queensland Audit Office (QAO) holds an in-person and live-streamed event for all our clients’ chief financial officers, finance managers, and other staff involved in financial statement preparation.

An audit and an external review may differ in their approaches and levels of assurance, but there are parallels we can draw on how best to prepare and how to ensure maximum value.

Fraud and corruption risks are pervasive to all organisations, regardless of whether they operate in the public or private sector, or are for-profit or not-for-profit.

The Queensland Audit Office (QAO’s) financial statement maturity model helps entities identify strengths and improvement opportunities in their financial reporting processes.

Risk management has never been more important than it is now.

A ‘hard close’ audit – one way we can improve quality and bring more of our work forward in the year.

Infrastructure investment is essential for improving and maintaining economic, social, and environmental wellbeing.

One of the biggest issues we find when entities engage contractors and consultants, particularly for long-term contracts, is it’s often unclear if the contract delivered all that was intended.