Audit committees catalyse better governance.
They can help entities become more efficient, effective, and economical, and promote accountability, integrity, and transparency. They can advocate audit recommendations and monitor their entities’ implementation progress.
This page shares some QAO resources that may be of value to committees.
We select audit topics that matter most to Queensland and produce reports to parliament on our audit results.
Each year, we publish a forward work plan on the main risks and opportunities we see facing public service delivery, and outline our proposed reports to parliament. You can see more detail on our Audit program webpage.
Our reports:
- consolidate our audit results and findings
- may include recommendations for audited entities or for all entities
- share broader insights from across our work.
View all tabled reports to parliament >
Effectiveness of audit committees in state government entities
We prepare advice and resources for entities in response to the issues, challenges, and opportunities we identify through our audit work and engagement.
Below is a selection of our better practice resources and fact sheets, which include guides, checklists, and tools.
Key elements of an effective audit committee >
This guide can help audit committees understand how effectively they are delivering on their role, and provides actions they can take for improvement. Audit committees can use the guide to regularly reassess and refine what value they provide and how they provide it.
Checklist for managing third-party cyber security risks >
This checklist provides key questions that all entities can consider when managing their third-party cyber security risks. It is a practical tool to help entities align their systems, processes, and practices with better practice guidance.
Role capability checklist for cyber attack response and recovery >
This checklist helps entities map where they do or do not hold relevant cyber capabilities across their people, processes, or through technology.
Cyber response and recovery governance checklist >
This checklist provides key questions that those charged with governance can consider when planning how they respond to and recover from cyber security incidents.
Risk management maturity model >
This model helps entities self-assess their risk management practices to understand what they are doing well and where they need to improve.
Financial reporting considerations in uncertain times >
This fact sheet highlights financial reporting areas that recent global uncertainties may have impacted, and provides guidance on what public sector entities need to consider.
We prepare dashboards for some of our reports to parliament to help illustrate our insights.
Our dashboards allow you to find out more about the performance of public sector and local government entities based on where you live or the services you receive. Search your address, click the map, or select a region, and compare entities.
You can explore:
- the status of Auditor-General's recommendations
- grants in Queensland
- services and finances across the state in our QAO Queensland dashboard.
Our articles range from financial reporting updates, to topical issues important to public sector governance and performance.
Think about how many third-party vendors your organisation relies on across your supply chain – information technology (IT) vendors, software devel
Major infrastructure projects are increasingly complex, relying on contractors with specialised skills to deliver on time and wi
How does the tone at the top influence a risk culture?
Connect at our events
QAO briefs public sector and local government audit committee chairs on the insights from our work. We usually host these briefings in May and December each year, with upcoming dates on our Events webpage.
Our most recent briefing was in December 2025 and covered information systems and controls, technology risks, 2025 Status of Auditor-General's recommendations report, our work ahead, and an update on other key matters.
You can view past presentations on our Events webpage: www.qao.qld.gov.au/reports-resources/events
Other resources
Follow QAO on LinkedIn for the latest insights, advice, and resources, including reports and blogs.
Financial statements can be difficult to understand for those who don’t have a strong finance or accounting background.