Trust, Service

& Accountability

Behaving Ethically


Internal and external audit are essential components of any system of governance.

Internal agency audit function

Agencies should have documented internal audit and fraud control systems in place, which are subject to ongoing monitoring and review as a matter of course. Compliance with the Ethical Framework should be one element which organisations review during internal audit processes. Targets for audit should be identified in conjunction with risk management processes conducted by agency managers and leadership.

Audit findings should be used as a learning opportunity, not as a control, blame or sanctioning exercise. 

Audit Office of NSW

The Audit Office of NSW conducts regular performance audits of NSW Government Sector agencies. The Audit Office conducts a strategic audit planning process which identifies areas of risk in the government sector.  To determine performance audit priorities, the Auditor-General writes to all Members of Parliament and CEOs of the major government sector agencies seeking views on performance audit topics. The output from this planning process, together with responses from parliamentarians and CEOs, is considered by the Auditor-General and a list of potential performance audit topics is selected. [1]

This process conducted by the Audit Office provides heads of agencies and employees with an opportunity to test that agency policies, procedures and practices comply with the Ethical Framework.