VPRS 11072 Audit Review Files [Records Not Transferred]

The series was created by the Victorian Auditor-General's Office (VA 1031) during the period 1956 to 1990.The series documents the activities of the Office, i.e. financial and performance audit reviews of Victorian organisations including the Parliament, government departments, public bodies, post-secondary education institutions, public hospitals, courts, prisons, water and sewerage authorities, trusts, companies and joint ventures.The series contains quality control reviews, audit reports and supporting documentation, including:* reports of inspection* report cover sheets* audit time sheets* correspondence* memoranda and briefing notes* minutes of meetings* financial statements and estimates* ledger extracts* drafts and working papers* pamphlets and newspaper cuttings.Audit report procedures involved:* report submitted by auditor to Director* quality review by Assistant Director* copy of official report forwarded to Director* report seen by Assistant Auditor-General and Auditor-General* audit fee for chargeable audits* registry and dispatch of a report.

本档案系列由1956年至1990年期间的维多利亚州审计长办公室（Victorian Auditor-General's Office, VA 1031）编制。
本系列完整记录了该办公室的履职活动，即针对维多利亚州各类机构开展的财务与绩效审计评审工作，涵盖议会、政府部门、公共机构、高等教育院校、公立医院、法院、监狱、给排水管理机构、信托组织、企业及合资企业等。
本系列包含质量控制评审文件、审计报告及配套佐证材料，具体包括：
* 检查报告
* 报告封面页
* 审计工时表
* 往来信函
* 备忘录与简报材料
* 会议纪要
* 财务报表与预算概算
* 分类账摘录
* 草案与审计工作底稿
* 小册子及报纸剪报
审计报告的编审流程如下：
* 审计人员将审计报告提交至审计主任
* 由副主任开展质量复核
* 将正式报告副本转发至审计主任
* 经副审计长与审计长审阅
* 收取有偿审计项目的审计费用
* 完成报告登记、归档与分发