The audit approach
The audit approach is designed to assess whether water management plans are being implemented as intended and in accordance with legislative requirements.
Audits are undertaken under Section 44 of the Water Management Act, which requires management plans to be audited within the first 5 years of their commencement to determine whether plan provisions are being given effect to.
The approach involves:
- assessing the implementation of plan rules, provisions and management arrangements
- evaluating compliance with statutory and policy requirements
- making recommendations to address any gaps in management identified.
Our audits are informed by the audit framework, audit scope and auditing standards.
We provide an audit conclusion along with findings and recommendations to the Minister, and these must be considered when setting the terms of reference for any replacement management plan.
Audit framework
The audit framework sets out our overall approach to perform audits efficiently and effectively.