The main objects of this Act are as follows—
(a) to establish the position of the Queensland Auditor-General and the Queensland Audit Office;
(b) to confer on the Queensland Auditor-General and the Queensland Audit Office the functions and powers necessary to carry out independent audits of the Queensland public sector and related entities;
(c) to provide for the strategic review of the Queensland Audit Office;
(d) to provide for the independent audit of the Queensland Audit Office.