Office of the Auditor General

What Office of the Auditor General does

The Office of the Auditor General for Western Australia is the independent statutory auditor of the Western Australian public sector, operating under the Auditor General Act 2006. It provides assurance to Parliament and the public through three core service lines: financial audits, governance, conduct and compliance (GCC) audits, and performance audits. The Office also conducts information systems audits and produces standalone IS Audit Results reports, most recently for the tertiary sector in 2025. Its customer base is comprised entirely of WA public sector entities — state government departments, local government bodies, statutory authorities, universities, and TAFEs — and the Office is funded through parliamentary appropriations rather than commercial fees.

The Office's product portfolio extends beyond audit opinions to include a growing library of Better Practice Guides (covering Data Analytics, Digital Identity and Access Management, and Audit Readiness) and audit readiness tools designed to help entities prepare for audit cycles. The 2023 launch of the first standalone Audit Readiness Better Practice Guide marked a notable expansion into proactive advisory products. The Office is part of a Trans-Tasman audit recognition arrangement with Australian and New Zealand counterparts, enabling professional mobility and mutual recognition of audit work. Headcount is disclosed at 51-100 employees, based in Perth, Western Australia, with the institutional legacy dating to 1829.

The business model is a public-sector appropriations model: the Office receives budget allocations from the WA Parliament and is constitutionally independent of the executive branch it audits. There is no commercial pricing or transactional revenue; output is measured in audit opinions tabled in Parliament, IS audit reports, and published guidance. The competitive position is that of a statutory monopoly — no private firm can legally perform the Office's parliamentary mandate, though private audit firms are routinely engaged as contract audit service providers to support the Office's fieldwork.

Name

Office of the Auditor General

Legal name

Office of the Auditor General, Western Australia

Website

https://audit.wa.gov.au

Company type

Public

Founded year

1829

Operating status

Operating

Headcount range

51–100 employees

Short description

The Office of the Auditor General for Western Australia is the statutory independent auditor of the WA public sector, conducting financial, governance, performance, and information systems audits for state departments, local governments, universities, and TAFEs.

Ownership category

akta.pro rank

Product category

Public Sector Audit Services

NAICS

Public Finance Activities (921130), Executive, Legislative, and Other General Government Support (921), Executive, Legislative, and Other General Government Support (9211)

akta.pro primary industry

Financial Risk, Controls & Audit (Public Sector) (BPAIAEAH)

Keywords

• Public sector auditing
• Government financial audits
• Performance auditing
• Information systems audit
• Fraud risk management

Headquarters

HQ city

Perth

HQ country

Australia

HQ region

Oceania

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Others

Revenue model

1. Government Appropriation: The Office of the Auditor General is funded through government appropriation as Western Australia's independent auditor. The OAG conducts mandated audit services for public sector entities including financial statement audits, controls audits, and KPI assessments.

Pricing tiers

Go-to-market motion1 record

Distribution channels1 record

Marketing channels6 records

Core offering

The Office of the Auditor General conducts independent financial, performance, and information systems audits of Western Australian public sector entities. It provides assurance to Parliament on the accountability, performance, and financial management of state government agencies, statutory authorities, state-owned corporations, universities, and TAFEs, and publishes reports and better practice guidance for the sector.

Product overview

The Office of the Auditor General for Western Australia is a government audit office that provides audit and assurance services to the public sector. Its offerings consist of audit reports and publications (financial audits, information systems audits, performance audits), better practice guidance documents (covering fraud risk management, cyber security, financial statement preparation), and the Audit Readiness Tool (an online resource including video presentations and downloadable templates such as Financial Statement Checklists, Going Concern Assessment tools, and Prepared by Client Listings). The organization does not operate a commercial software product.

Differentiator

Problem solved

Functional benefit

Products and services

• Financial Audits Independent annual audits of the financial statements of Western Australian state government agencies, statutory authorities, state-owned corporations, universities, and TAFEs, providing an audit opinion on their financial accounts.
• Performance Audits Independent examinations of the efficiency, effectiveness, and economy of Western Australian public sector programs and entities, with findings reported to Parliament and to the audited entity.
• Information Systems Audits Audits of public sector entities' IT general controls, cyber security, and information systems, including capability maturity assessments, intended to identify control weaknesses and improvement opportunities.
• Annual Report to Parliament The Auditor General's annual report to the Western Australian Parliament summarising the year's audit activity, key findings, and conclusions across the public sector.
• Better Practice Guides Publications providing guidance on better practice in areas such as financial management, controls, and performance, aimed at improving the maturity and effectiveness of audited public sector entities.
• Audit Readiness Self-Assessment Tool An online self-assessment tool that enables Western Australian public sector entities to evaluate their preparedness for a financial or performance audit and identify areas needing improvement.

Quantifiable outcome

• Clear (unqualified) audit opinions issued for all universities and TAFEs for 2025
• +3 more outcomes

Named customers10 records

Segments4 records

Ideal customer profiles1 record

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature3 records

Scale indicators7 records

Recent moves5 records

Expansion highlights4 records

Broad incumbents

• Australian National Audit Office (ANAO): The federal-level independent auditor of Australian government entities, performing the same statutory audit-and-assurance role as the WA OAG but at the Commonwealth level. Comparable in mandate (financial, performance, and information systems audits) and audit methodology, but larger in scope and budget.
• UK National Audit Office (NAO): The UK's independent public sector auditor, scrutinising central government expenditure and reporting to Parliament. Comparable in function (independent public audit, financial and performance audits) but considerably larger in scope and resources than the WA OAG.

Direct peers

• New Zealand Office of the Auditor-General: New Zealand's supreme audit institution, performing audits of central and local government entities. Equivalent role and statutory model to the WA OAG, with similar public-sector audit methodology and parliamentary reporting.
• Northern Territory Auditor-General: Independent auditor of Northern Territory public sector entities. Performs financial and performance audits of NT government entities with an equivalent mandate to the WA OAG at a smaller scale.
• South Australian Auditor-General: Independent auditor of South Australian public sector entities. Performs statutory audits of state government and public sector bodies under an equivalent statutory model to the WA OAG.
• Queensland Audit Office: Independent auditor of Queensland public sector entities. Performs financial audits and performance audits with comparable reporting-to-Parliament structure and similar size and scope as the WA OAG.
• Victorian Auditor-General's Office (VAGO): Independent auditor of Victorian public sector entities. Conducts financial and performance audits of state and local government entities and reports directly to the Victorian Parliament — directly comparable to the WA OAG in mandate and delivery model.
• ACT Auditor-General: Independent auditor of Australian Capital Territory public sector entities. Conducts financial, performance, and information systems audits under an equivalent statutory model.
• NSW Audit Office: Independent auditor of New South Wales public sector entities. Operates under an equivalent statutory model to the WA OAG, performing financial audits, performance audits, and IT/cyber controls assessments for state and local government entities.
• Tasmanian Audit Office: Independent auditor of Tasmanian state and local government entities. Smaller, state-level audit office with the same function and reporting structure as the WA OAG.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat3 records

Key risks5 records

Key highlights6 records

Customer concentration

• Xx.com/OAG_WA
• YouTubeyoutube.com/channel/UCfZlna2L39RZA-Hu3XUY_1w
• LinkedInlinkedin.com/company/office-of-the-auditor-general-for-western-australia

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Office of the Auditor General