Document ID: chunk:federal_register_of_legislation:F2023C00396:reg:31
Version: federal_register_of_legislation:F2023C00396
Segment Type: reg
Provision Reference: reg 31
Character Range: 78007–80429

31  Audit Team Roles

    (1) With respect to an auditor‑in‑training, an approved quality auditor shall ensure that newly qualified auditors work in a team in a trainee capacity for a provisional period of no fewer than four audits over a twelve‑month period which are fully supervised by an experienced audit team leader.
             Note:  An auditor includes an auditor‑in‑training.  This means that the number of auditors in any audit team includes any auditor‑in‑training.

    (2) An auditor‑in training shall not work independently until such time as they have been assessed as competent by an experienced audit team leader.

    (3) An audit team leader is responsible for coordinating the audit and accordingly must have the capability to perform responsibilities including but not limited to:

       (a) arranging the audit team;

       (b) confirming the membership of the audit team is appropriate to the type of audit being conducted;

       (c) ensuring each audit team member has completed a conflict‑of‑interest declaration;

       (d) ensuring the audit is conducted in accordance with this instrument;

       (e) confirming audit arrangements with the NDIS provider.

    (4) Subject to (5), prior to undertaking the role of audit team leader, an auditor shall have participated in a minimum of four certification audits totalling at least eight days audit duration under the supervision of an experienced audit team leader.

    (5) In special circumstances, an auditor may undertake the role of audit team leader, if the auditor has accrued equivalent experience to (4) auditing the provision of supports and services to people with disability other than under this Act.

    (6) Special circumstances include circumstances where it is not possible for, or reasonable to expect, any auditor to have accrued the experience described at (4)

            Example: Until the audit obligations in the Act come into effect (from 1 July 2018) there is no capacity for an auditor to begin to accrue the experience described at (4), however, there is a requirement for there to be audit team leaders from the commencement.  As a result, it is anticipated that the special circumstances in (6) are likely to apply in the period immediately following the commencement of the audit obligations, and taper off as it is increasingly reasonable to expect an auditor to have experience auditing under this Act.