31Functions and powers of Auditor-General as to audits

31 Functions and powers of Auditor-General as to audits

(1)  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 –

(a) the character and effectiveness of the internal control and internal audit of the relevant State entity or audited subsidiary of a State entity; and

(b) the Australian Auditing and Assurance Standards.

(2)  In performing any such audit, the Auditor-General may take into account any other matter that –

(a) affects the efficiency, effectiveness or economy of any State entity or audited subsidiary of a State entity; or

(b) the Auditor-General considers appropriate.