The Queensland Audit Office is Queensland Parliament’s independent auditor of state and local government public sector entities. 

Our vision is for better public services.

Our purpose is independent assurance and insights that support the integrity of government.

 

Our mandate

The Auditor-General is an officer of parliament, independent of government and appointed by the Governor in Council for a fixed, non-renewable 7-year term.

The Auditor-General Act 2009 sets out the responsibilities and functions of the Auditor-General, establishes the Queensland Audit Office (QAO), and provides the legal basis for QAO’s powers. This includes access to all government information and the freedom to conduct audits in the way the Auditor-General considers appropriate and to report findings. It also requires us to publish our audit standards, audit exemptions, and 3-year forward work plan of audit topics. 

Read the Auditor-General Act 2009

 

What we do

  • Perform financial and performance audits
  • Report on the results and conclusions of our audits to parliament
  • Provide recommendations on how entities can improve their performance and financial management
  • Share our observations and learnings widely 
  • Conduct investigations into claims of financial waste and mismanagement.

We promote transparency and accountability, acting as a safeguard for the Queensland community by asking if entities are managing risks to service delivery and if services are meeting or improving outcomes for Queenslanders. We support public trust in the system of government by:

  • helping entities improve their performance
  • providing assurance to parliament that there is appropriate stewardship over public sector decision making
  • informing Queenslanders about the public services they receive
  • providing scrutiny over entities' use of public money.

We work with the Queensland Parliament, state and local government entities, and a range of stakeholders, including professional bodies, standard setters, and other Australian and international audit offices.

Financial audits

Our annual financial audits provide an independent opinion on whether public sector entities and local governments have prepared their financial statements accurately and reliably. Entities publish our audit opinion in their annual reports. Financial audits are funded by the entities we audit.

Performance audits

Our performance audits examine whether government programs and services are achieving value for money, including if they are effective – meeting objectives, efficient – using resources well, and economical – avoiding unnecessary costs. We identify opportunities for improvement and highlight practices that can strengthen outcomes across the public sector. Performance audits are funded through parliamentary appropriation.

How we report

We share findings and recommendations with entities throughout the audit.

Our publicly available reports to parliament share the results of our audits. They highlight issues, risks, good practices, and opportunities for improvements, along with industry-wide insights. Learn more about our reports in our fact sheet: How we prepare our reports to parliament.

View our reports to parliament

 

Get involved

We welcome information and ideas from the community, elected members, and public sector entities. You can:

Where appropriate, we may investigate issues and report significant matters to parliament.