Audit and Assurance Committee Charter

The Audit and Assurance Committee charter sets out the committee’s roles, responsibilities and limitations.

The charter has been approved by the Secretary on the advice of the AAC.

In accordance with subsection 45(1) of the Public Governance, Performance and Accountability Act 2013, the secretary of the department established the Audit and Assurance Committee (AAC).

Subsections 17(1) and 17(2) of the Public Governance, Performance and Accountability Rule 2014 (the Rule) established mandatory functions for Audit and Assurance Committees:

  1. The accountable authority of a Commonwealth entity must, by written charter, determine the functions of the Audit and Assurance Committee for the entity.
  2. The functions must include reviewing the appropriateness of the accountable authority's:
    • financial reporting;
    • performance reporting;
    • system of risk oversight and management
    • system of internal control.
  3. The AAC will also review:
    • internal audit resourcing and coverage in relation to the department's key risks, and recommend approval of the internal annual audit plan by the secretary
    • internal and Australian National Audit Office (ANAO) audit reports, providing advice to the secretary about significant issues identified, and the implementation of agreed actions in accordance with the department's agreed approach.

To address the functions of the AAC, as far as is practicable, the AAC should indicate which matters it will consider during any given year in a forward plan (the work plan), noting that it may consider other or additional matters in response to changes in the department's operations and environment.

2023 DEWR AAC Charter .pdf
Creation Date
Modified date
Department of Employment and Workplace Relations
Department of Employment and Workplace Relations

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