As a young boy growing up in Ipswich, I dreamed of representing Queensland in cricket or rugby league, depending on the season. Unfortunately, a lack of sporting ability ended those ambitions.
On Auditor Proud Day this year, I am honoured to reflect on 31 years with the Queensland Audit Office (QAO), during which I have had the privilege of serving Queenslanders in a unique and meaningful way.
Through the many audits I contributed to and led, I have been part of an organisation that provides independent assurance to the Queensland Parliament and the community, helping to strengthen accountability and support the integrity of government.
Queensland to its core
It is a fitting coincidence that Auditor Proud Day falls so close to when QAO marks the appointment of Queensland’s first Auditor-General, Henry Buckley. This year, we celebrate the 166th anniversary of that appointment.
I am proud to work for an organisation that has served Queenslanders for almost as long as Queensland has been a separate state. Over the past 166 years, QAO has adapted to the events and developments that have shaped Queensland.
Our earliest auditors were pioneers, travelling by horseback or steamship to reach audit locations. Since then, QAO has delivered audit services and supported the community through wars, natural disasters, and pandemics. As public service delivery has grown in size and complexity, we have continued to transform in response.
One of the greatest changes I have seen during my time at QAO is the expanding use of technology, both by our clients and in our audits. This will continue as artificial intelligence evolves. AI will create challenges and opportunities for how we deliver our audit services. However, QAO’s greatest strength has always been its people. I strongly believe that will remain true.
QAO holds a unique position as the auditor of all Queensland public sector entities and local governments. This gives us valuable insight across the sectors and industries, helping us identify opportunities for improvement, and share key learnings and best practice with entities and parliament. It’s our people’s deep understanding of the Queensland public sector that will continue to guide our work, ensuring it focuses on what matters most to parliament and Queenslanders.
Through all periods of change, our core purpose remains the same: to provide independent assurance to the Queensland Parliament and people, while continuing to evolve how we deliver it.
Truly independent
Another aspect of working at QAO that I take pride in is our ability to deliver truly independent audit services. Independence is a cornerstone of public sector auditing. While professional bodies set independence principles for external audit services, QAO’s independence requirements and expectations go much further.
Maintaining the independence of the Auditor-General and QAO is essential to the Auditor-General effectively fulfilling their mandate. This is why this independence is protected under the Auditor-General Act 2009 (AG Act).
I joined QAO in 1995, less than 2 years after it transitioned from the Department of the Auditor-General to the Queensland Audit Office. That change followed a 1991 inquiry into public sector auditing by the Electoral and Administrative Review Commission (EARC), which arose from the Commission of Inquiry into Possible Illegal Activities and Associated Police Misconduct, known as the Fitzgerald Inquiry. EARC made several important recommendations that strengthened the Auditor-General’s independence through legislative change.
One of my proudest achievements at QAO has been taking a lead role in continuing to strengthen the Auditor-General’s mandate and independence. This has included contributing to the drafting of the AG Act and to amendments responding to Professor Coaldrake’s 2022 review of culture and accountability in the Queensland public sector.
The Queensland Auditor-General is now supported by legislation recently assessed as equal strongest among Australian audit offices for protecting independence. This independence gives Queensland Parliament and the community confidence in the assurance QAO provides in supporting the integrity of government.