The Role of the Auditor General Colin Murphy Auditor General for Western Australia

2 Independent and impartial Provide information to Parliament Public sector accountability Serving the public interest The role of the Auditor General WA Public Parliament Agencies Executive Government

3 The Auditor General …over 180 years of history in just one slide! “The role of the Auditor General is a historic one. It is an integral part of the Westminster system of Parliamentary democracy.” 1989 Burt Commission on Accountability November 1829: Captain Stirling appointed the colony’s first Commission of Audit

How the OAG contributes to transparency and accountability A window into what the public sector does A report card on how well they are doing An assurance: is what they are saying true? 4

5 Auditor General Act 2006 Establishes Auditor General as independent officer of Parliament Broad access to information Can examine agency performance & compliance Can investigate public money & property

6 Auditor General Act 2006 Under Sections 17 and 18 of the Auditor General Act 2006: The Auditor General has powers to investigate; “any matter relating to public money…or to public property” “the efficiency and effectiveness with which a related entity of an agency performs functions”

7 What the Auditor General audits Performance Audit A continuum, ranging from finance statement opinions to providing assurance about agency controls and compliance and reporting on agency performance A continuum, ranging from finance statement opinions to providing assurance about agency controls and compliance and reporting on agency performance Issue opinions on financial statements, controls and Key Performance Indicators (KPIs) Review aspects of public administration affecting controls and compliance with legislation and standards Provide Parliament with analysis of program and operational performance, recommending opportunities for improvement when appropriate Annual Assurance Audit Annual Assurance Audit Controls and Compliance Audits and IS Audit Across Government Benchmarking Audit Provide a way of comparing performance across areas of common business practice

8 Across Government Benchmarking Audits Recent reports:  Gifts and Benefits  Employee Accounts Payable Payments  Management of Attractive Assets  Accuracy of Leave Records  Act of Grace and Like Payments  Property and Money Held for Specific Purposes

Controls and Compliance Audits Recent reports:  Business Continuity Management by Ports  Fraud Prevention and Detection  Conflicts of Interest – Gifts and Benefits  Records Management  Government Purchasing Cards  Regulation of Firearms

10 Information Systems Audits Recent reports:  Security Standards Gap Analysis  Security of Online Transactions  Cyber Attacks  Management of Databases and Portable Storage Devices  Capability Maturity Models

Performance Audits Recent reports:  Native Forest Products  Delivering WA’s Ambulance Services  Forensic Services  Management of the Rail Freight Network Lease  Homelessness  Major Capital Projects  Police Recruits

12 Audit Approach Independent and objective Criteria driven Evidence based Compliance with auditing and assurance standards No surprises

Relationship with Parliament Parliament is the Auditor General’s key client Key Committees − Public Accounts Committee − Estimates and Financial Operations Committee − Joint Standing Committee on Audit Parliamentary surveys Have regard to the audit priorities of Parliament 13

The Integrity Coordinating Group Independent officers collaborating to promote and strengthen integrity in Western Australian public bodies

Purpose of the ICG Fostering collaboration between public sector integrity bodies Encouraging & supporting research, evaluation and policy discussion to monitor the implementation of integrity and accountability mechanisms Inspiring operational cooperation and consistency in communication, education and support in public sector organisations about integrity and accountability matters

16 Conclusion Integral part of Western Australia’s system of government accountability and transparency Independence is paramount Unique and historic role Serving the Public Interest

Thank you Colin Murphy Auditor General for Western Australia Perth BC, PO Box 8489, Perth Websitewww.audit.wa.gov.auwww.audit.wa.gov.au 17

Audit topic selection 18

Audit Quality Assurance Framework 19 The ‘Quality Assurance Rainbow’