[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-162138-105":53,"doc-detail-162138-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","part-6-toolkit","Part 6 - Toolkit","","A toolkit of customizable templates designed to help public sector entities establish and maintain an effective audit committee in line with better practice principles. The materials support tailoring to legal and regulatory requirements, including specific obligations under relevant legislation and local regulations. Templates outline key governance outputs such as an example audit committee charter, member induction guidance, meeting preparation and agenda structures, an annual work plan, progress reporting on audit recommendations, and a template for reviewing external audit reports, with notes on keeping tools updated.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/part-6-toolkit/162138/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/part-6-toolkit/162138.png","ImageObject",442,249,{"name":88,"@type":89},"Sarah ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-19","2026-08-30",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the toolkit in Part 6?","Question",{"text":108,"@type":109},"It provides templates that help public sector entities establish and maintain an effective audit committee while aligning with the guide’s better practice principles.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should entities use the templates?",{"text":113,"@type":109},"Entities should tailor the tools to meet their specific legal and regulatory requirements, reflecting obligations under applicable legislation and regulations.",{"name":115,"@type":106,"acceptedAnswer":116},"What does the example audit committee charter template cover?",{"text":117,"@type":109},"It describes the audit committee’s role, responsibilities for oversight over risk management and internal control, membership expectations, authority to obtain information and advice, and how the annual work plan is prepared.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},162138,1788119281,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},962085320529,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Part 6: Toolkit\nThe toolkit contains a number of templates that public sector entities may find useful to help establish and maintain an effective audit committee. The templates help to promote the better practice principles included in the guide and are designed to be easily tailored to meet the entity’s specific circumstances.\nEntities should take care to modify the tools to reflect their legal or regulatory requirements. For example, local government entities will need to adapt these templates to address the specific requirements of the Local Government Act 1995 and relevant regulations.\nThese tools may be updated from time to time. Please check our website for the latest version.\nList of tools\nExample audit committee charter\nAudit committee member induction checklist\nMeeting preparation checklist\nMeeting agenda template\nCharacteristics of effective meetings\nAnnual work plan template\nAudit recommendations progress report template\nReview of the OAG audit reports template\n\u000f\nTool 1 Example audit committee charter\nThe following example is designed to assist accountable authorities and audit committees develop an audit committee charter that reflects our better practice principles.\nSource: OAG using information from the Institute of Internal Auditors Australia and Australian National Audit Office\nENTITY NAME\nAUDIT [AND RISK ASSURANCE] COMMITTEE CHARTER\nRole\nThe accountable authority has established the audit committee under [Insert the related legislative/regulatory reference].\nThe audit committee assists the accountable authority in fulfilling their oversight responsibilities in relation to systems of risk management and internal control, the entity’s processes for monitoring compliance with laws and regulations, including the code of conduct, financial and performance reporting and external and internal audit. The audit committee is not responsible for the management of these functions.\nThe audit committee will engage with management in a constructive and professional manner to perform its oversight responsibilities. The Chair of the audit committee is responsible to, and reports to the accountable authority.\nMembers of the audit committee are expected to:\nunderstand the legal and regulatory obligations of the accountable authority for governing the entity\nunderstand the department’s/statutory authority’s/council’s governance arrangements that support achievement of the department’s/statutory authority’s/council’s strategies and objectives\nexercise due care, diligence and skill when performing their duties\nadhere to the entities code of conduct and the code of ethics of any professional body which they are a member of\nhelp to set the right tone in the entity by demonstrating behaviours which reflect the entity’s desired culture\nbe aware of contemporary and relevant issues impacting the public sector\nonly use information provided to the audit committee to carry out their responsibilities, unless expressly agreed by the accountable authority.\nTo help support the audit committee’s role in overseeing the internal audit function, the Chief Audit Executive will functionally report to the audit committee.\nThe audit committee will prepare an annual work plan that outlines when it will perform key activities, in consultation with the accountable authority.\nAuthority\nThe accountable authority authorises the audit committee, in accordance with this Charter, to:\nobtain any information it requires from any official or external party (subject to any legal obligation to protect information)\ndiscuss any matters with the internal auditors, Office of the Auditor General (OAG), or other external parties (subject to confidentiality considerations)\nrequest the attendance of any official, including the accountable authority, at audit committee meetings\nobtain legal or other professional advice when necessary to fulfil its role, at the entity’s expense, subject to approval by the accountable authority or delegate\nprovide advice to the accountable au","cbCaihZ5tgKQpLoT","https://ap.wps.com/l/cbCaihZ5tgKQpLoT","docx",53137,24,"English","# List of tools\n## Example audit committee charter\n## Audit committee member induction checklist\n## Meeting preparation checklist\n## Meeting agenda template\n## Characteristics of effective meetings\n## Annual work plan template\n## Audit recommendations progress report template\n## Review of the OAG audit reports template\n# Tool 1 Example audit committee charter","[{\"question\":\"What is the purpose of the toolkit in Part 6?\",\"answer\":\"It provides templates that help public sector entities establish and maintain an effective audit committee while aligning with the guide’s better practice principles.\"},{\"question\":\"How should entities use the templates?\",\"answer\":\"Entities should tailor the tools to meet their specific legal and regulatory requirements, reflecting obligations under applicable legislation and regulations.\"},{\"question\":\"What does the example audit committee charter template cover?\",\"answer\":\"It describes the audit committee’s role, responsibilities for oversight over risk management and internal control, membership expectations, authority to obtain information and advice, and how the annual work plan is prepared.\"}]","Part 6 - Toolkit | DOCX",8]