s 31
In forceFunctions and powers of Auditor-General as to audits
Part 5Functions and Powers of Auditor-General
Division 1Functions and powers generally
31 Functions and powers of Auditor-General as to audits
The Auditor-General is to perform the audits required by this or any other Act in such a manner as the Auditor-General thinks fit having regard to – the character and effectiveness of the internal control and internal audit of the relevant State entity or audited subsidiary of a State entity; and the Australian Auditing and Assurance Standards.
In performing any such audit, the Auditor-General may take into account any other matter that – affects the efficiency, effectiveness or economy of any State entity or audited subsidiary of a State entity; or the Auditor-General considers appropriate.
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