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Most Queensland Government and local government entities revalue their land, buildings and infrastructure every year. These assets can be highly specialised, geographically dispersed and made of various components.

There has been an increase in entities across Australia facing payroll and remuneration compliance issues. Some have resulted in material underpayments to staff.

The Public Sector Ethics Act 1994 sets out ethical principles that local governments, statutory bodies, public universities and departmental employees and their contractors must follow. They include:

Good internal controls provide reasonable assurance that an entity is achieving its operational, reporting, and compliance objectives. They also serve to protect an entity from fraud or error.

Use of digital technologies has increased the pace of disruption in every industry. The question now is whether the Queensland Government is keeping pace with this reality.