External Audit

As stated in the Audit Act 1994, section 7N-

1. The Auditor-General must ensure that, for each authority, there is a person or firm who is appointed as the authorised person to undertake audits of the financial statements of the authority.

As part of this annual audit the Auditor-General's office has access to all working papers and reports raised by Internal Audit. They also from time to time review the procedures followed by this office.

External Audit is invited to be in attendance at each Audit Committee meeting.

Internal Audit liaises with External Audit - the Victorian Auditor-General to-

• Cultivate a co-operative working relationship
• Ensure the sharing of information and
• To reduce the duplication of work