The use of information technology (IT) services provided by other organisations (third parties) is becoming more widespread throughout state and local government entities.

To ensure we select audit topics that matter most to Queensland, we apply a strategic planning approach to identify the risks and opportunities facing public service delivery, and align our audit topics in response.

We have experienced COVID-19 impacts on working arrangements, our community and the economy. These impacts may result in material changes to the financial performance and position of many public sector entities.

COVID-19 has brought volatility to the value of many investments, including those of public sector entities.