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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
Frauds are continuing to occur in the Queensland public sector. Over the last 18 months alone, successful frauds have resulted in the losses of over $2.2 million.
Modern slavery can occur in any industry and any sector. The United Nations estimates that there are approximately 40 million victims worldwide.
In March 2019, the Queensland Under Treasurer referred concerns to the Auditor-General about the delivery of the State Penalties Enforcement Registry (SPER) Reform Program.
Culture represents the norms, behaviours and ideas of a group, or an organisation, and is at the heart of how it operates. Culture influences how we behave, what we think and how we act.
In November 2019 we published our latest report on the results of the financial audits in the health sector.
When is a lease not a lease? When it does not meet the definition of a lease.
Climate-related risks are an emerging area that may have a direct impact on entities’ financial statements.