What we did

The Audit Act 1994 (Vic) requires that an independent performance audit of the Victorian Auditor-General and Victorian Auditor-General’s Office (VAGO) is conducted every four years. The objective of the audit is to provide assurance to the public and Parliament of Victoria that the Auditor-General and VAGO are achieving their objectives effectively, economically and efficiently and in compliance with all relevant Acts.

We were appointed by the Parliament of Victoria in 2019 to undertake the audit.

How we did it

The performance audit involved assessing and recommending improvements in relation to nine key areas. These areas were: independence and objectivity, contribution to an effective and efficient public service, professional and respectful relationships, performance audit methodology, financial audit methodology, quality and continuous improvement, strong practice management, participative leadership and inclusive culture, and engaged staff and a focus on wellbeing.

An evaluation framework was developed based on the Terms of Reference which established the key lines of inquiry and assessment criteria. To enable findings to be triangulated, multiple sources of evidence were collected.

Benefits to the client

Based on the evidence collected, the audit concluded that the Auditor-General and VAGO are in all material respects operating effectively, economically and efficient and achieving their objectives under the Audit Act 1994 (Vic). A range of recommendations were made against the nine key areas.

The final report has been published on the Victorian Auditor-General’s Office’s website https://www.audit.vic.gov.au/sites/default/files/compliance/Independent-Performance-Audit-of-VAGO-2020.pdf.