IIA-Australia Factsheet - Internal Audit Documents and FOI

IIA-Australia Factsheet - Internal Audit Documents and FOI

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Author

IIA-Australia

Date

2023

Topics Explored

Internal Audit

Format

Factsheet

Extract/Description

There is no ‘blanket’ exemption for internal audit documents or reports. Each document must be considered on its individual content and particular circumstances.

Key Points

  1. Many internal auditors work in government departments and agencies subject to various access to information statutes. The documents produced by internal auditors are subject to freedom of information legislation.
  2. A range of possible conditional exemptions to release are listed in the Act.
  3. In the Act there is a presumption that disclosure of conditionally exempt information is in the public interest.

Relevant Industries

Public Sector

Level of Assumed Knowledge

Expert