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 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).
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.
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.
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.
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.
This self-assessment tool helps state entities determine their expected level of maturity against QAO's financial reporting maturity model.
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.
This guidance on why public sector entities should plan for the long-term is drawn from our report Forecasting long-term sustainability of local government (Report 2: 2016–17). We explain the value of a long-term financial plan and what it should entail.
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.