We cover how we conduct our performance and assurance audits, including our audit method, how we communicate with entities, our resultant reporting to parliament, and what happens after the audit.

We share information on how we prepare, consult on, table in parliament, and ensure the quality of our reports to parliament.

We explain the rigorous strategic planning approach we use to select audit topics that matter most to Queensland and to prepare our 3-year audit program. This involves assessing the critical risks and issues facing public service delivery to ensure we focus on the right topics at the right time.

We clarify the special confidentiality requirements that cover Queensland Audit Office reports to parliament, and what these mean for entities involved in our audits. 

We explain the tools we use for assessing internal controls. Our approach aims to help entities understand and evaluate their internal controls and allows them to identify where they sit on a maturity scale.

We introduce our online self-assessment system, which allows entities to self-assess their progress in implementing the recommendations we make in our reports to parliament.

We explain what a request for audit is, how our clients and stakeholders can make a request, and the process we follow once received.

We outline our process for certifying the independent audit reports for audited financial statements, our legal requirements, and how entities can use electronically signed statements.

We provide guidance on the financial reporting areas that may have been impacted by events such as the COVID-19 pandemic.

We outline some challenges and opportunities for entities when expert valuers are restricted from conducting physical inspections for fair valuing of physical assets.

We provide principles for local governments in allocating overhead costs, which can be adapted to support the size, systems, and capabilities of individual councils.

We provide advice on why performance information is a crucial tool for service management and improvement, and how it supports informed decision making.

We provide guidance for all entities on how to prepare position papers, including identifying topics and the type of information to capture for decision makers.

We share information on the legal requirements for electronic signing and submission of financial statements, and the Queensland Audit Office’s signing process.  

We explain what audit evidence is and how we gather it when conducting our financial and performance audits and forming conclusions in our reports to parliament.

We cover how the auditing standard, ASA 720 The Auditor's Responsibilities Relating to Other Information, affects the Queensland Audit Office’s audit procedures over an entity’s annual report, and the responsibilities of entity management.

We clarify our process for addressing any complaints that our clients or stakeholders may make about us as an entity or our workforce.

We cover how our financial auditing works, including our audit method, how we communicate with entities, our resultant reporting to parliament, and what happens after the audit.

We share some background information on the Auditor-General's mandate and powers in the context of government policy.