Queensland Consolidated Acts Queensland Consolidated Acts(1) The auditor-general may conduct an audit of performance management systems of a GOC or a controlled entity of a GOC.
(2) The audit may be conducted as a separate audit or as part of another audit, including an audit of another GOC or a controlled entity of a GOC under this section.
(3) The object of the audit includes deciding whether the performance management systems enable the GOC or the controlled entity to assess whether its objectives are being achieved economically, efficiently and effectively.
(4) In conducting the audit, the auditor-general must have regard to any prescribed requirements relating to the establishment and maintenance of performance management systems that apply to the GOC or the controlled entity.
(5) The audit may include a review of the performance measures of the GOC or the controlled entity.
(6) In a report prepared for the audit, the auditor-general may state whether, in the auditor-general's opinion, the performance measures—
(a) are relevant and otherwise appropriate, having regard to their purpose; and
(b) fairly represent the performance of the GOC or the controlled entity.