Audit Plan 2023-26

Background

Independent external audit is an important part of the process of accountability for public money. It provides assurance on the stewardship of public funds and on corporate governance.   

This audit plan sets out how the Comptroller and Auditor General (C&AG) intends to deliver her responsibilities under the Comptroller and Auditor General (Jersey) Law 2014 (‘the 2014 Law’). 

Under Article 17 of the 2014 Law the C&AG may not be directed in how he/she undertakes those functions.  However, the C&AG has a duty to attend meetings of and liaise with the Public Accounts Committee (PAC).  She has done so in preparing this plan and she value the PAC’s thoughts and contribution to her thinking. 

Scope

The plan covers the period 2023 to 2026.  It provides a detailed plan for the year ending 31 December 2023 and indicative plans for the three years thereafter.  The C&AG have chosen a four-year period in order to be consistent with the Government Plan period. 

The plan is subject to review and change in light of changes in the risks identified, including as a result of matters brought to the C&AG’s attention by the PAC, Members of the States Assembly, officers of the States and others.  The C&AG will advise the PAC of any changes to the plan and a formal update to the plan will be published each quarter.