This document outlines our forward work plan, including how we identify and select audit topics, prepare and communicate our 3-year plan, and share the results of our audit work.

Published May 2022.

This document outlines our new assessment tools for internal controls, which we are rolling out from 2021–22. The assessment tools are scalable to an entity's size and complexity, are principle-based, and help identify where an entity has opportunities to improve the efficiency and/or effectiveness of its controls. 

Published October 2021.

This document outlines the special confidentiality requirements that cover our reports to parliament, and what these mean. 

Published October 2021. 

This document introduces our new online self-assessment system that allows entities to self-assess their progress implementing our recommendations. It discusses the new system, how the self-assessment process works, how we select follow-up audits, and our communication with entities. 

Published February 2021.

This document outlines our range of reports to parliament and how we prepare them. It discusses how we structure, consult entities on, table and share, and review the quality of our reports.

Published January 2021. 

This document outlines what a request for audit is, how to request an audit, and the process QAO follows once an audit has been requested. 

Published October 2020.

This document outlines QAO's process around certifying the independent audit report for audited financial statements, our legal requirements, and how entities can use the electronically signed statements. It provides instructions for entities on how to import the signed independent auditor's report into an annual report.

Published September 2020. 

This document provides guidance for financial reporting areas that may be impacted by COVID-19, including cash flow management and going concern; recoverability of receivables; valuation of property, plant and equipment; fair value of financial assets and liabilities; rent concessions; increased disclosures; contingent liabilities and guarantees; events after reporting date; and other accounting standards.

Published June 2020. 

This document outlines both challenges and opportunities for entities and their auditors where physical inspections by expert valuers are restricted from fair valuing physical assets using current replacement cost.

Published April 2020. 

This document outlines QAO's financial reporting preparation maturity model. The model is entity driven, scalable to entities' sizes and complexities, and facilitates sharing of better practices across the public sector.

Published November 2019. 

This document outlines how performance information is a tool for service management and improvement, and supports informed decision making.

Published September 2019. 

This document provides principles for allocating overhead costs, which can be adapted to support the size, systems and capabilities of individual councils.

Published September 2019.

Position papers are a key record of decisions for accounting matters and the outcomes of valuations. This fact sheet provides guidance on identifying topics and the type of information to include.

Published April 2019. 

This document outlines the legal requirements regarding electronic signatures and what this means for our clients, and gives an overview of our internal processes.

Published July 2018. 

This document explains what audit evidence is and how we gather it when conducting financial and performance audits.

Published May 2018.

This document explains how the revised auditing standard ASA 720 The Auditor's Responsibilities Relating to Other Information affects audit procedures and management responsibilities.

Published June 2017.

This document explains QAO's process for addressing complaints that our clients or stakeholders may make about us as an entity or our workforce.

Published January 2017.

This document provides background information on the Auditor-General's mandate in the context of government policy. 

Published June 2015.

This document explains QAO's process for conducting performance audits, including an overview of our audit method, communication with entities, reporting to parliament, and what happens after the performance audit. 

Published November 2020.

The document provides an overview of how QAO's financial auditing works. 

Published May 2016.