Appendix 1: Annual audits of central government agencies

Overview of the Auditor-General’s work in the transport sector.

The Auditor-General’s appointed auditors measure and compare public sector entities by reviewing the:

  • Management control environment. Assessing how clear the foundation of the control environment is, including:
    • strategic planning;
    • communicating and enforcing integrity and ethical values;
    • commitment to competence;
    • participation by those charged with governance;
    • management philosophy and operating style;
    • organisational structure;
    • assigning authority and responsibility;
    • human resources policies and practices;
    • risk assessing and managing;
    • main entity-level control policies and procedures;
    • information systems and communication (including planning for and making decisions about information technology);
    • monitoring; and
    • arrangements for complying with legislation.
  • Financial information systems and controls. Assessing the systems and controls for financial performance and financial reporting. This includes assessing:
    • how appropriate the information that is provided is;
    • how financial information is presented;
    • the reliability of systems;
    • controls; and
    • monitoring.
  • Service performance information and associated systems and controls. Assessing the quality of the service performance measures selected for reporting against and the systems and controls over service performance reporting. This includes:
    • appropriateness of information provided and reported;
    • presenting of statement of service performance information;
    • reliability of systems;
    • control activity;
    • monitoring; and
    • Statement of Intent and forecast statement of service performance.
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