Victorian Consolidated Legislation

Audit Act 1994 - SECT 15

Performance audits

15. Performance audits



(1) The Auditor-General may conduct any audit he or she considers necessary to
determine-

   (a)  whether an authority is achieving its objectives effectively and doing
        so economically and efficiently and in compliance with all relevant
        Acts; or

   (b)  whether the operations or activities of the whole or any part of the
        Victorian public sector (whether or not those operations or activities
        are being performed by an authority or authorities) are being
        performed effectively, economically and efficiently and in compliance
        with all relevant Acts.

(2) Before conducting a performance audit, the Auditor-General, in
consultation with the Parliamentary Committee and any relevant authorities,
must prepare a specification for the audit that sets out the particular
objectives of the audit and any particular issues to be addressed.

(3) The Auditor-General, in consultation with the Parliamentary Committee, is
to determine-

   (a)  the intervals at which performance audits of a particular authority
        are to be conducted; and

   (b)  the number of performance audits to be conducted in each financial
        year.