Better practice

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Our better practice resources are published to support public sector entities.

They are developed in response to issues we have identified through our audit work. We offer a range of resources including guides, checklists and tools.

Cost value tool

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.

Fraud risk assessment and planning tool

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.

Long-term financial planning

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).

Often, clients in public sector entities do not have the time or resources to understand the long-term effects of their policy settings, and strategic and operational plans on their financial sustainability. This better practice guide explains the value of a long-term financial plan, what the plan should entail, and what entities should consider when developing it.

Service logic model

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).

A service logic approach is a better practice way for public sector entities to ensure that the resources at their disposal are fully targeted at the activities that deliver the most value in achieving government policy objectives. A service logic model expresses how you transform the inputs you receive into outputs and outcomes in order to achieve a desired service area objective.

Risk management maturity model

QAO has developed a risk management maturity model after extensive research into current developments in the public and private sectors in Australia and overseas. It outlines five levels of maturity across six key attributes of risk management and is a useful framework for self-assessment. Public sector entities are encouraged to consider their internal risk management practices against the various attributes of risk as an internal control and discuss their self-assessments with their QAO engagement leader.


Fraud and corruption self-assessment tool

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.

Our recent fraud-related performance audits are Report 19: 2014-15 Fraud management in local government, and Report 9: 2012-13 Fraud risk management.  In both we found that having only policies, plans and processes in place is not sufficient for public sector entities to combat fraud and avoid its high cost. An effective risk management framework needs to include an active strategy and effective controls to prevent, detect and respond to occurences of fraud.



Managing machinery of government changes

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

Leading accountability - Governance

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