tailieunhanh - New South Wales Auditor-General’s Report Financial Audit Volume Seven 2011 Focusing on Law, Order and Emergency Services_part1

Vai trò của Tổng Kiểm toán Vai trò và trách nhiệm của các AuditorGeneral, và do đó Văn phòng Kiểm toán, được quy định trong Đạo Luật Tài chính công và kiểm toán 1983. Trách nhiệm chính của chúng tôi là để thực hiện tài chính hoặc chứng thực, kiểm toán báo cáo tài chính của cơ quan nhà nước khu vực công | Volume Seven 2011 Focusing on Law Order and Emergency Services New South Wales Auditor-General s Report r-1 I A I I This is trial version The role of the Auditor-General The roles and responsibilities of the AuditorGeneral and hence the Audit Office are set out in the Public Finance and Audit Act 1983. Our major responsibility is to conduct financial or attest audits of State public sector agencies financial statements. We also audit the Total State Sector Accounts a consolidation of all agencies accounts. Financial audits are designed to add credibility to financial statements enhancing their value to end-users. Also the existence of such audits provides a constant stimulus to agencies to ensure sound financial management. Following a financial audit the Office issues a variety of reports to agencies and reports periodically to parliament. In combination these reports give opinions on the truth and fairness of financial statements and comment on agency compliance with certain laws regulations and Government directives. They may comment on financial prudence probity and waste and recommend operational improvements. We also conduct performance audits. These examine whether an agency is carrying out its activities effectively and doing so economically and efficiently and in compliance with relevant laws. Audits may cover all or parts of an agency s operations or consider particular issues across a number of agencies. Performance audits are reported separately with all other audits included in one of the regular volumes of the Auditor-General s Reports to Parliament - Financial Audits. QQouditoffice 0 OF NEW SOUTH WALES SOUTH Nh GPO Box 12 Sydney NSW 2001 The Legislative Assembly Parliament House Sydney NSW 2000 The Legislative Council Parliament House Sydney NSW 2000 Pursuant to the Public Finance and Audit Act 1983 I present Volume Seven of my 2011 report. Peter Achterstraat Auditor-General 23 November 2011 Copyright reserved by the