We provide advice on better practice to help state and local government public sector entities. 

They are developed in response to issues, challenges and opportunities we identify through our audit work and engagement. We offer a range of resources including guides, checklists and self–assessment tools.

This example client assistance schedule provides small entities with a list of the information we require to undertake our audit efficiently. It will help you plan for the audit and reduce disruption to your normal business activities while the audit is underway.

As part of Fraud risk management (Report 6: 2017–18), we developed a fraud risk assessment tool to help public sector agencies document their assessments of fraud risk, how they will control fraud risks, and how they will monitor and report their fraud risks.

QAO has developed a risk management maturity model after extensive research into developments in the public and private sectors. It outlines five levels of maturity across six key attributes of risk management and is a useful framework for self-assessment.