Audit Results Report – Annual 2017-18 Financial Audits of Local Government Entities

Appendix 3: Timeline of communications between auditors, management and council members

Flowchart showing the audit communication process

Source: OAG


Meetings with some remote LGs will be conducted by teleconference due to cost and logistical reasons.

* If it is not practicable for the audit committee to meet for an audit entrance meeting, we suggest at least one councillor attends the entrance meeting.

** For small regional LGs, there may not be an interim audit visit. This work is usually completed at the same time as the audit of the financial report, and findings are reported at that time. The extent and proposed timing of interim work will be outlined in the audit plan.


Page last updated: March 20, 2019

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