This section is about our forward work plan for 2026–29 and the status of audits that are in progress.

Our reports to parliament provide assurance, insights and advice, and recommendations for improvement that support the integrity of our system of government.

We prepare a forward work plan that outlines the audits we plan to undertake over the next 3 years. We update the plan annually to ensure that we focus on the right topics and conduct them at the right time.

To ensure we select audit topics that matter most to Queensland, we apply a transparent and consultative process.

Sometimes, the timing of planned audits may change or new audits may be added after our plan is published. The table below reflects these changes and the current planned timing of audits.

We welcome your suggestions for potential audit topics and your contributions to any audits in progress.

Forward work plan 2026–29

View prior year strategic audit plans here

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STATUS

2028–29

Planned
Primary Industries and Resources Committee

In this audit, we will assess how effectively the Department of Primary Industries is implementing the Primary Industries Proposer 2050 strategy to support the growth, productivity, and sustainability of Queensland’s primary industries. This audit will consider the department’s early planning and implementation of the strategy and whether it is on track to meet key deliverables and targets.

Planned
Local Government, Small Business and Customer Service Committee

In this audit, we will examine how effectively the Department of Customer Services, Open Data and Small and Family Business is streamlining its digital services to improve customer experience, efficiency, and value for money. This audit could assess whether this is improving accessibility to government services in rural and remote areas. 

Planned
Local Government, Small Business and Customer Service Committee

In this audit, we will assess how effectively entities are governing their data to ensure it is reliable and accurate. This audit could assess whether entities have identified their data sets, assigned appropriate data owners, defined its intended use, implemented quality controls, and manage risks. 

Planned
Governance, Energy and Finance Committee

In this audit, we will assess whether the Queensland Revenue Office has effectively administered the collection of the state’s royalties and taxation revenues. It will focus on a specific revenue stream, such as royalties for minerals or petroleum, or payroll taxes. The audit would consider whether specific royalties and taxation revenues have been collected efficiently and effectively. This would include assessment of compliance activities to support the accuracy of revenue collections and minimise revenue leakage. 

Planned
Governance, Energy and Finance Committee

In this audit, we will assess whether effective workforce initiatives and plans are in place to support the digital upskilling of the public sector workforce as entities adopt technologies such as artificial intelligence. This will include examining the implementation of its initiatives and plans to address capability gaps to deliver current and future public services.

Planned
Health, Environment and Innovation Committee

These reports analyse the health entities’ financial performance and position and include assessments of their internal controls, financial performance and sustainability, and asset management.

Planned
Education, Arts and Communities Committee

This report analyses the education entities’ financial performance and position and includes assessments of their internal controls, financial performance and sustainability, and asset management. We will also provide insights into how the education system is responding to increased demand, driven by a growing population from interstate and overseas migration.

Planned
Governance, Energy and Finance Committee

The energy report analyses energy entities’ financial performance, the effectiveness of internal controls, wholesale energy prices, and major events impacting energy entities each year. 

Planned
Local Government, Small Business and Customer Service Committee

This report will summarise the audit results of the 77 Queensland councils and the entities they control, analyse their financial performance and position, and include assessments of internal controls and sustainability. We will continue to provide insights to support improvements in the quality and timing of financial reporting.

Planned
State Development, Infrastructure and Works Committee

These reports will outline the status of major infrastructure projects led by state and local governments across Queensland. They will present data and analysis on the planning, coordination, and delivery of the state’s capital program, and explore key challenges and risks such as productivity, investment priorities, and timely decision‑making.

Planned
Local Government, Small Business and Customer Service Committee

The report will analyse water entities’ financial performance, and include assessments of their internal controls, infrastructure projects, pricing developments, and other sustainability implications impacting the entities during the year.

Planned
Local Government, Small Business and Customer Service Committee

The report will provide a summary of our results over information system controls.

Planned
Governance, Energy and Finance Committee

Entities report to us on their progress in implementing recommendations from our performance audit reports. Each year we will highlight common themes across recommendations and provide insights on entities’ self-reported progress.

Planned
Governance, Energy and Finance Committee

These reports will examine:

  • insights into the state’s financial performance and position, including analysis of key revenue drivers, employee expenses, and other costs
  • how the state is managing its debt and investments 
  • major initiatives and how these are funded
  • use of private sector financing and investment to deliver major initiatives.
Planned
Governance, Energy and Finance Committee

This report summarises the results of our audits of financial statements for Queensland state government entities, including government departments, government owned corporations, and statutory bodies. The report also includes assessments of entities’ internal controls and processes, and highlights transactions or items of interest for the year.