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