135RAudits

135R  Audits  (1) The Inspector‑General may conduct, or appoint or establish a person or body (an auditor) to conduct, periodic audits to assess the performance of obligations under this Part.  (2) In conducting an audit, the auditor must have regard to the following:  (a) guidelines (if any) issued by the Inspector‑General relating to the conduct of an audit;  (b) any applicable guidelines issued by the Inspector‑General under section 215V;  (c) any applicable standards issued by the Inspector‑General under section 215VA.  (3) The auditor must:  (a) prepare a report setting out the findings of the audit and any recommendations arising from the audit; and  (b) before the report is finalised, provide any person or body to which the audit relates with an opportunity to comment on the proposed findings and recommendations.  (4) After a report prepared under subsection (3) is finalised, the Inspector‑General may publish a copy of the report on the Inspector‑General’s website.