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Internal controls are the people, systems, and processes that ensure an entity can achieve its objectives, prepare reliable financial reports, and
The Public Sector Ethics Act 1994 sets out ethical principles that local governments, statutory bodies, public universities and departmental employees and their contractors must follow.
Good internal controls provide reasonable assurance that an entity is achieving its operational, reporting, and compliance objectives. They also serve to protect an entity from fraud or error.
Knowing how entities are progressing in implementing our recommendations gives us, parliament, our clients, and the wider Queensland community important information.
As our 31 December year-end clients finalise their financial statements, it’s a timely reminder to not make immaterial changes.
Over time, the Queensland Audit Office (QAO) has shifted its profile of employees to become a more diverse organisation that recognises the unique experiences many bring to our team.
Machinery of government (MoG) changes occur when the government restructures the functions that government departments administer.
Use of digital technologies has increased the pace of disruption in every industry. The question now is whether the Queensland Government is keeping pace with this reality.
This year, we worked with state government entities and some larger local governments as they undertook an initial self-assessment of their financial statement preparation processes using the matur
The Queensland Audit Office (QAO) welcomes information on public sector performance and requests for audits from our clients, parliament and the wider Queensland public.