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 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 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.

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 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. 

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. 

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.