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 Auditing in the Public Interest
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 Good practice guides and other guidance

Where appropriate, we prepare guides and guidance to good practice. Good practice guides and other guidance assist public sector agencies to improve their performance.
The development of good practice is based on a variety of sources, including those practices already existing in better performing organisations, international experience and research.

Good practice guides

Public Sector Procurement: Turning Principles into Practice
October 2007

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Internal financial reporting in local government
Check list
July 2005

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Managing internet security
Check list
June 2004

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Managing risk across the public sector
June 2004

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Chief Finance Officer: Role and responsibilities
Chief Finance Officer: Check list
February 2004

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IT Project Management: Best practice
February 2003

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Other guidance

Guidance on determining whether a government entity is not-for-profit or for-profit
This paper has been prepared by the Australasian Council of Auditors General Advisory Committee to provide guidance to Auditors-General and their staff in Australia when assessing whether public sector entities have been appropriately classified as for-profit or not-for-profit entities in accordance with Australian Equivalents to International Financial Reporting Standards.

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Good practice guidance issued by other organisations

Good practice is all about sharing experiences with others.

ANAO - Better practice guides
http://www.anao.gov.au

NSW Audit Office - Guides to better practice
http://www.audit.nsw.gov.au/publications/better_practice/better_practice.htm

Queensland Audit Office - General publications
http://www.qao.qld.gov.au/pages/publications/pub_bpguides.html

UK National Audit Office - Guidance for departments
http://www.nao.gov.uk/guidance/index.htm

ACT Government - Accounting Website - Better practice guidelines
http://www.treasury.act.gov.au/accounting/html/guidelines.htm

Intosai Standing Committee on IT Audit
http://www.nao.gov.uk/intosai/edp/auditguides.htm