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AUDIT ACT 1994
TABLE OF PROVISIONS
PART 1--PRELIMINARY
1. Purposes
2. Commencement
3. Definitions
3A. Objectives
3B. Extra-territorial operation of Parts 3, 4, 5, 6, 7 and 9
3C. Act binds the Crown
PART 2--AUDITOR-GENERAL AND VICTORIAN AUDITOR-GENERAL'S OFFICE
Division 1--Acting Auditor-General and Deputy Auditor-General
4. Acting appointment
5. Deputy Auditor-General
Division 2--Administration
6. Staff of Victorian Auditor-General's Office
7. Assistance for Auditor-General
8. Delegation
9. State indemnity
PART 3--FINANCIAL AUDITS
10. Audit of public bodies
11. Audit opinions on financial statements
12. Audit opinion on annual financial report of the State
13. Audit fees
PART 4--PERFORMANCE AUDITS
14. Performance audits
15. Additional scope of performance audits in relation to the use of a financial benefit or property
16. Specifications for performance audits
17. Consultation on draft specifications for performance audits
18. Final specifications for performance audits and amending final specifications
PART 5--ASSURANCE REVIEWS
19. Assurance reviews of estimated financial statements
20. Auditor-General may conduct assurance review
21. Additional scope of assurance reviews in relation to the use of a financial benefit or property
PART 6--OTHER AUDITING FUNCTIONS
22. Acting as auditor under the Corporations Act
23. Other auditing services for public bodies
24. Auditor-General may enter into public purpose audit arrangement
25. Conduct of financial audits under a public purpose audit arrangement
26. Auditor-General may report to Parliament on financial audits under a public purpose audit arrangement
27. Content of reports of financial audits under a public purpose audit arrangement
28. Information gathering powers under a public purpose audit arrangement
--Divisions 1 and 2 of Part 7 apply to a financial audit conducted under a public purpose audit arrangement as if references in those Divisions to a person or to a public body were references to the entity with whom the audit arrangement is made.
PART 7--INFORMATION GATHERING POWERS AND DUTIES
Division 1--Power to require information, documents and attendances
29. Power to authorise
30. Power to call for information, documents and attendances
31. Information gathering notices
32. How an information gathering notice is served
33. Power to examine on oath or affirmation
34. Legal representation and protection of legal practitioners and persons attending
35. Requirements for persons under the age of 16 years
36. Further provisions relating to attendances
37. Audio or video recording of attendances
38. No requirement to pay fees
39. Auditor-General to report to Victorian Inspectorate on the service of an information gathering notice
40. Secrecy and confidentiality
Division 2--Use and inspection of documents and other things
41. Use and inspection of documents or other things produced
42. Return or destruction of documents
Division 3--Power to enter and inspect premises
43. Power to enter and inspect premises owned or occupied by a public body or an associated entity
44. Entry notice
45. Service of entry notice
46. Proof of identity
47. Reasonable assistance to be given
48. Use of documents or things
49. Protection of privacy and minimisation of disruption
50. Vulnerable persons
51. Auditor-General to report to Victorian Inspectorate on the service of an entry notice
Division 4--Offences
52. Offence to fail to comply with an information gathering notice
53. Offence to fail to comply with an entry notice
54. Offence to fail to take oath or make affirmation or answer question
55. Offence to make false or misleading statements or produce false or misleading documents or other things
PART 8--REPORTING
Division 1--Preparation of reports
56. Reports to Parliament on audits and assurance reviews
57. Reports to Parliament on annual financial report of the State
58. Consultation on reports
59. Transmission of reports to Parliament
60. Auditor-General to report to Parliamentary Committee on assurance reviews
Division 2--Content of reports
61. Reports relating to associated entities and other entities
62. Reports not to disclose certain commercial or protected information
63. Reports not to question policy objectives
64. Reports to disclose certain matters if in the public interest
65. Reports not to include certain findings
PART 9--NOTIFICATIONS AND INFORMATION SHARING
66. Mandatory notification of corrupt conduct to IBAC
67. Mandatory notification to Victorian Inspectorate
68. Auditor-General may provide or disclose information to specified entity
69. Collaboration and information sharing with other Auditors-General
70. Exemption from Freedom of Information Act 1982
71. Improper use or unauthorised disclosures or provision of information
72. Unauthorised disclosure or provision of confidential information
PART 10--ACCOUNTABILITY
Division 1--Reporting
73. Auditor-General's annual plan
74. Annual plan to be laid before Parliament
75. Annual report
Division 2--Other obligations
76. Parliamentary Committee may alter obligations of Auditor-General
77. Audit priorities, budgets and expenditure
78. Auditing and assurance standards
PART 11--AUDIT OF THE AUDITOR‑GENERAL ANDVICTORIAN AUDITOR‑GENERAL'S OFFICE
79. Independent financial auditor to audit Victorian Auditor-General's Office
80. Audit opinions on financial statements of the Victorian Auditor-General's Office
81. Report of independent financial auditor
82. Independent performance audit of Auditor-General and Victorian Auditor-General's Office
83. Report of independent performance auditor
PART 12--GENERAL
84. Regulations
PART 13--TRANSITIONAL PROVISIONS
85. Transfer of Audit Victoria staff not affected by repeal of section 25
86. Transitional provisions relating to the Integrity and Accountability Legislation Amendment Act 2012
87. Transitional provision—Deputy Auditor-General
88. Transitional provision—staff of Victorian Auditor-General's Office
89. Transitional provision—State indemnity
90. Transitional provision—information gathering powers and duties
91. Transitional provision—audit fees
92. Transitional provision—other auditing functions
93. Transitional provision—reports
ENDNOTES
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