House of Assembly Fifty-Fourth Parliament, First Session (54-1) 54 1 Parliament of South Australia House of Assembly published Answers to Questions Auditor-General Controls Opinion Auditor-General Controls Opinion The Hon. S.C. MULLIGHAN House of Assembly Lee Auditor-General Controls Opinion In reply to the Hon. S.C. MULLIGHAN (Lee) (28 November 2018). The Hon. S.S. MARSHALL House of Assembly Dunstan Premier Auditor-General Controls Opinion The Hon. S.S. MARSHALL (Dunstan—Premier): I have been advised: From 2018-19, the Auditor-General will be undertaking a risk-based approach when forming his controls opinion at a whole-of-government level. This means the Auditor-General will be focusing on public sector agencies that present the most material exposures at a whole-of-government level ie. areas that have the most quantitative and qualitative significance. Based on initial feedback from the Auditor-General's office the Department of the Premier and Cabinet (DPC) is not one of the agencies that is being prioritised to form a controls opinion at a whole-of-government level. This is largely due to the recent machinery of government changes which have resulted in DPC being a much smaller agency than it was in previous years.