Estimates Replies

Public Sector Audit

In reply to Mr MARSHALL (Dunstan—Leader of the Opposition) (26 July 2017). (Estimates Committee A)

The Hon. J.W. WEATHERILL (Cheltenham—Premier, Minister for the Arts): I have been advised that the document prescribes the internal procedures that must be followed when issuing summons in order to conduct an audit or make an examination under the Public Finance and Audit Act 1987 (the Act). A summons can be issued by the Auditor-General requiring:

appearance of any persons or the production of any relevant accounts, records or other documents

requiring a person who has access to information to provide that information in writing

a person appearing before him or her to make an oath or affirmation and answer all questions put to them truthfully.

The Act expressly recognises that the Auditor-General is not subject to the direction of any person as to the manner in which:

functions are carried out

powers are exercised by the Auditor-General.

Independence is the keystone of every audit and is fundamental to the integrity of a public sector audit. Given the independence of the Auditor-General's role and function, it is generally not appropriate for the Auditor-General to release details of internal procedures and practices used when undertaking statutory audit work.