Internal Audit Services

To conduct compliance audits of the AAT and conduct performance audits of national functions over a three year period with an option to extend for a further two years. This will include audits of three interstate offices each year and the Principal Registry (Brisbane) each year.

The estimated person days, including reporting, for these reviews is 20 days per annum.

Additionally the Principal Registry (Brisbane) will require partial audits of the Finance and Personnel functions every two months throughout the year in line with Australian National Audit Office recommendations.

The estimated person days, including reporting, for these reviews is 30 days per annum.

Written reports are required for the main audit. The partial audits could be performed in such a way as to reduce work required for the annual audit. Records of work completed are retained by the AAT (both soft and hardcopy files) for use by the Australian National Audit Office's audit of the Tribunal's Financial Statements.

The internal auditor attends meetings of the AAT's Audit Committee as an observer.

The Tribunal expects that there will be a continuity of the auditor(s) undertaking all audits under this contract. A great benefit to the Tribunal from this audit contract is that experience gained and knowledge learned about Tribunal operations is then available to improve the quality and depth of subsequent audits. This knowledge is not readily passed on in a rotating auditor arrangement. It will be an advantage to nominate a stable auditor base for the duration of this contract.

Copies of the work completed by the previous auditor are available to be inspected (at the Tribunal's Brisbane premises) to assess the scope of audit services required. A Privacy Agreement must be signed prior to access to the records.

Additional ad hoc services may be required during the contract period. These additional services will be paid for on an hourly basis.