This maturity model for councils further supplements QAO’s annual internal controls assessments. It includes 20 questions and outlines 4 levels of maturity across 5 key attributes of procure-to-pay functions. Councils can self-assess their practices against the model to identify strengths and improvement opportunities in their end-to-end procure-to-pay functions.

We most recently used the model in our Local government 2022 report to parliament (Report 15: 2022–23), where we assessed maturity at 5 councils.

Published July 2023.

This checklist provides guidance on some of the most common and important issues that arise in implementing machinery of government changes.

We updated this checklist as part of our report Implementing machinery of government changes (Report 17: 2022–23), and it supersedes the original checklist published in 2015.

Published June 2023.

This maturity model helps entities self-assess their change management practices to identify the strengths of their practices and opportunities for improvement. The model outlines 4 levels of maturity, with questions grouped by the key elements of internal control – process, systems, and people.

We used the model in our report Implementing machinery of government changes (Report 17: 2022–23), where we assessed the maturity of change management processes when implementing 2020 machinery of government changes  at 4 departments.

Published June 2023.

This risk management maturity model helps entities self-assess their risk management practices to identify strengths and improvement opportunities. It outlines 4 levels of maturity across 5 key attributes of risk management. 

We developed this new version as part of our report Education 2022 (Report 16: 2022–23), and it supersedes the original model QAO developed as part of Results of audit: education sector entities 2015 (Report 18: 2015-16), where we assessed the maturity of universities' risk management practices.

Published June 2023.

As part of Managing the sustainability of local government services (Report 2: 2019–20), we developed a cost value tool to help local governments identify the key priorities for funding allocation.

Published September 2019.

This maturity model helps entities self-assess their grant management practices to identify the strengths of their grant programs and opportunities for improvement. The model outlines 4 levels of maturity across 5 key attributes of grants management.

We most recently used the model in our report Improving grants management (Report 2: 2022–23), where we assessed the maturity of 8 grant programs at 5 departments. 

Published July 2022.

This guide provides a summary of good regulatory practices and a principles-based model for entities to self-assess against. It contains insights from multiple QAO reports related to regulatory functions, and is drawn from Regulating animal welfare services (Report 6: 2021–22).

Published November 2021. 

This annual internal control assessment tool aims to help entities understand and evaluate their internal controls. It will identify where they sit on a maturity scale for effective internal controls, and highlight areas for targeted improvement or where a deep dive assessment should be performed. 

Published October 2021.

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.

Published May 2021. 

This guide summarises our insights from our report Delivering successful technology projects (Report 7: 2020–21), and provides five factors that, if managed and modified to suit, can help improve the success of projects. No one factor is more important than another; it is the combination and integration of them all that can make a difference.

Published September 2020.

This guide summarises our insights from our report Effectiveness of audit committees in state government entities (Report 2: 2020–21), and provides key questions committees can consider.

Published September 2020.

As part of Effectiveness of the State Penalties Enforcement Registry ICT reform (Report 10: 2019–20), we provided lessons learned to guide all entities involved in information and communication technology (ICT) projects.

Published February 2020.

This self-assessment tool helps state entities determine their expected level of maturity against QAO's financial reporting maturity model.

Published October 2019.

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.

Published February 2018. 

QAO has provided guidance on how to create a service logic model following our report to parliament: Follow-up: monitoring and reporting performance (Report 3: 2016–17).

Published November 2016.

This easy-to-use self-assessment tool helps public sector entities identify areas where they can improve their fraud controls. It is based on our audit observations and the Australian Standard 8001-2008 Fraud Corruption and Control.

Published June 2015.

This guidance document provides an overview of the accountability framework applying to departments and statutory bodies in Queensland.

Published December 2022.