Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.