sec.38APreparation of strategic audit plans for performance audits

sec.38A Preparation of strategic audit plans for performance audits

The auditor-general must prepare a plan (a strategic audit plan ) for audits under section 37A that the auditor-general proposes to conduct in the next 3 years. When preparing the strategic audit plan, the auditor-general must consult with the parliamentary committee and any relevant entity and prepare a draft of the strategic audit plan. The auditor-general must give the draft of the strategic audit plan to the parliamentary committee. The parliamentary committee must return the draft of the strategic audit plan with any comments to the auditor-general within 42 days of receiving the draft. The auditor-general must consider any comments made by the parliamentary committee when finalising the strategic audit plan. The strategic audit plan must be finalised before the end of each financial year. The strategic audit plan must be published by the auditor-general on the website of the audit office. No person is to direct the auditor-general in relation to the content of the strategic audit plan. In this section— relevant entity means— a public sector entity that the auditor-general proposes to include in a draft of the strategic audit plan; or a portfolio committee for a public sector entity mentioned in paragraph (a) . s 38A ins 2011 No. 24 s 19 amd 2022 No. 33 s 18 (sec.38A-ssec.1) The auditor-general must prepare a plan (a strategic audit plan ) for audits under section 37A that the auditor-general proposes to conduct in the next 3 years. (sec.38A-ssec.2) When preparing the strategic audit plan, the auditor-general must consult with the parliamentary committee and any relevant entity and prepare a draft of the strategic audit plan. (sec.38A-ssec.3) The auditor-general must give the draft of the strategic audit plan to the parliamentary committee. (sec.38A-ssec.4) The parliamentary committee must return the draft of the strategic audit plan with any comments to the auditor-general within 42 days of receiving the draft. (sec.38A-ssec.5) The auditor-general must consider any comments made by the parliamentary committee when finalising the strategic audit plan. (sec.38A-ssec.6) The strategic audit plan must be finalised before the end of each financial year. (sec.38A-ssec.7) The strategic audit plan must be published by the auditor-general on the website of the audit office. (sec.38A-ssec.8) No person is to direct the auditor-general in relation to the content of the strategic audit plan. (sec.38A-ssec.9) In this section— relevant entity means— a public sector entity that the auditor-general proposes to include in a draft of the strategic audit plan; or a portfolio committee for a public sector entity mentioned in paragraph (a) .

• (a) a public sector entity that the auditor-general proposes to include in a draft of the strategic audit plan; or
• (b) a portfolio committee for a public sector entity mentioned in paragraph (a) .