This focus audit examined selected controls that provide oversight to Government of state government entities engaging consultants for strategic advice.
Our audit found that entities were generally complying with the requirement to liaise with and seek approval from the Department of the Premier and Cabinet before engaging consultants for strategic advice. We did however identify some areas for improvement.
These narrow scope audits can be considered as ‘hygiene’ audits as they give an indication of the health of various financial management controls, in this instance for the state government sector.
We conduct these audits as an extension of our annual financial audits, using more detailed testing than is required for forming our financial audit opinions.
Importantly, the findings of these audits are likely representative of issues in other government entities that were not part of our sample. I encourage all entities, and not just those audited, to periodically assess themselves against these risks and controls on an ongoing basis. Our better practice checklist at Appendix 1 has been designed to assist entities to run their own hygiene checks.