Queensland Consolidated Acts Queensland Consolidated Acts(1) The auditor-general may conduct an audit in the way the auditor-general considers appropriate.
(2) In deciding the appropriate way to conduct an audit, the auditor-general may have regard to—
(a) the character of the internal control system of the entity to be audited, including internal audit; and
(b) recognised standards and practices.
(3) Subsection (2) does not limit the matters to which the auditor-general may have regard.
(4) For the audit of a company, the auditor-general is not limited to conducting the audit under the Corporations Act, and may do anything else the auditor-general considers appropriate.