TAILIEUCHUNG - Public Sector Internal Audit An InveStment In ASSurAnce And BuSIneSS ImProvement

A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the basic financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of internal control over financial reporting would not necessarily disclose all such internal control matters that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions. | Australian National Audit Office Public Sector Internal Audit AN INVESTMENT IN ASSURANCE AND BUSINESS IMPROVEMENT Better Practice Guide September 2007 ISBN No. 0 642 809882 8 Commonwealth of Australia 2007 COPYRIGHT INFORMATION This work is copyright. Apart from any use as permitted under the Copyright Act 1968 no part may be reproduced by any process without prior written permission from the Commonwealth. Requests and inquiries concerning reproduction and rights should be addressed to the Commonwealth Copyright Administration Attorney-General s Department Robert Garran Offices National Circuit Canberra ACT 2600 http cca Questions or comments on the Guide may be referred to the ANAO at the address below. The Publications Manager Australian National Audit Office GPO Box 707 Canberra ACT 2601 Email webmaster@ Website http Foreword The responsibilities of internal audit vary considerably across public sector entities as do internal audit organisational arrangements and the way internal audit services are delivered. This is to be expected given the nature size and complexity of the public sector. It is our experience that better practice entities consider an appropriate level of investment in internal audit to be an essential business decision. These entities recognise a well resourced and effective internal audit function can play a key role in its governance arrangements. By providing assurance on the effectiveness of an entity s internal control environment and identifying opportunities for performance improvement internal audit can make a valuable contribution to achieving an entity s objectives. This Guide updates and replaces the Guide issued by the ANAO in 1998. While many of the principles remain the same the role of internal audit has continued to evolve over time and this Guide incorporates practices and considerations of a better practice internal audit function in a contemporary public sector environment. Consistent

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