Victorian Current Acts

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AUDIT ACT 1994 - SECT 16

Specifications for performance audits

    (1)     Subject to subsection (3), the Auditor-General must prepare a specification for any performance audit in accordance with sections 17 and 18 before calling for any information or exercising any powers under Part 7 in relation to the performance audit.

    (2)     The specification must set out the objectives of the audit, the entities included in the audit and the particular issues (if any) to be considered.

    (3)     Nothing in this section prevents a VAGO officer requesting information and a person providing information by consent at any time.

S. 17 substituted by No. 12/2019 s. 9.



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