Joel C.
Joel C

Our new 3-year Forward work plan 202326 is available on our website:

It covers all our planned audit work – financial audits, performance audits, and assurance activities, which work together to provide a full picture of state and local government performance and accountability. 

Where we are focusing our work 

Auditing the right topics, at the right time, is the key to achieving better public services for Queenslanders.  

Public sector entities and local governments are facing a range of risks and challenges – some emerging and some long standing. These include increasing cyber attacks, emerging technology, climate change, capacity of the health system, rising interest rates and inflation, and a heightened focus on integrity and transparency. The Queensland Government has also identified a significant infrastructure investment program in the areas of transport and renewable energy, and it will be a key element in Queensland hosting a successful 2032 Olympic and Paralympic Games. 

We carefully consider these risks and challenges when preparing our new plan. We used them, along with other intelligence that we gather, to decide the audit areas we will focus on. We have 6 focus areas that will guide all our audit services, which we discuss in more detail in our plan: 

Image of upcoming audit topics

Our new plan also addresses recommendations made by Professor Coaldrake regarding culture and accountability in the Queensland public sector in his 2022 report: Let the Sunshine in. 

Our planned audits for 2023‒24 

Below is a snapshot of our planned audits and reports by focus areas for the coming 2023‒24 financial year. Visit our audit program webpage to see the topics for all 3 years, including a description of each, who we might audit, and audit status.

QAO's planned audits for 2023–24 grouped by our 6 focus areas

We revisit and publish a new version of our plan each year after reconsidering each topic’s relative importance, the timing of our audits, any potential new topics, and, importantly, our ability to influence changes in public service delivery. We reflect any changes or new audits on our audit program webpage, for example, if we commence an audit following a request for audit from an elected member.

Our fact sheet on our forward work plan provides more information about our annual planning approach, including the intelligence sources we consider when selecting audit topics and selection process.  

We welcome, and value, direct input into our work. All Queenslanders are welcome to suggest an audit topic or contribute to an audit currently in progress on our website: Contribute to audits in Queensland