The QAO is responsible for the annual audit of more than 800 public sector entities across the State. This includes financial and compliance auditing, performance management systems auditing, parliamentary reporting and sector-wide assistance.
Due to the volume and geographic diversity of clients we audit each year, the Auditor-General also engages qualified people on a contract basis to undertake audits on his behalf. When contracting an audit, consideration is given to the risk of the audit, the required resources and available expertise, and cost. Audits are divided into geographical regions and contract work is primarily offered to contractors through a selected tender process for groups of audits by region.
The following table summarises the extent of audits contracted out over the last five years by regional area and the value of contracts awarded. This is an estimate at a point in time and is only an indication of work contracted.
Year |
Brisbane Region |
Other Regions |
Total Jobs |
$ million |
|
2003-04 |
111 |
202 |
313 |
4.8 |
|
2004-05 |
77 |
234 |
311 |
4.6 |
|
2005-06 |
81 |
230 |
311 |
5.0 |
|
2006-07 |
96 |
237 |
333 |
6.5 |
|
2007-08 |
97 |
268* |
367 |
8.5 |
|
2008-09 |
136 |
164 |
300 |
11.0 |
|
*includes amalgamating local governments and new regional councils
Registering as a QAO Contract Auditor
The criteria for pre-qualification of Contract Auditors have been designed to achieve a register consisting of well qualified audit professionals to undertake public sector audits in an increasingly complex environment on behalf of the Auditor‑General.
The criteria are outlined in the Contract Auditor Registration form. Registration will be based on the capacity of each firm, with one partner to be nominated as the lead partner for contracting with QAO. All applicants who meet the minimum level of requirements for all criteria will be eligible for registration.
Registered pre-qualified suppliers will be subject to the following processes in terms of continuing eligibility to undertake audits on behalf of the Auditor‑General –
- Certification on signing any contract that the essential elements of the criteria for registration continue to be met;
- Validation that the details held on the register remain accurate and current, particularly regarding meeting the essential elements of the criteria for registration;
- Full review of registration in the event of continuing unsatisfactory performance under one or more contracts; and
- The registration process is likely to be fully reviewed and a call for fresh applications made every five years.
Except as provided below QAO will only contract out audits to pre-qualified suppliers.
At any stage the Auditor‑General may approve a new registration to deal with emergent circumstances or to conduct audits for activities undertaken by Queensland public sector entities in remote areas or outside Queensland. Such registrations where made without public invitation will be limited to conducting audits for which the specific registration was made.
More about becoming a Contract Auditor
Contract Auditor Registration Form
Contract Auditing Supply Conditions
Contract for Auditing Services
QAO Code of Conduct and Application
For more information on contract auditing contact our Audit Contract Administrator, Julie Dainty on (07) 3405 1146.
*Downloadable documents on this page may be in a Portable Document Format (PDF) format. To open them you may need to download free Adobe Reader from the Adobe website.
Last updated 10th November 2009