The principal employer organisation (PEO) is required to conduct its own self-assessment.
Compliance audits are carried out independently of the department. However, the department and the corporation requiring the audit both have responsibilities in respect to the audit.
The PEO selects an approved auditor and organises the audit with them.
Section 92(4) of the Further Education and Training Act states an 'approved auditor' means an auditor, or a person who is a type of auditor. The department has determined that an approved auditor means an auditor that has been accredited as a 'Lead Auditor' or higher by an appropriate accreditation body, either Exemplar Global (formerly RABQSA) or the International Register of Certificated Auditors (IRCA).
The department will issue the PEO's selected auditor with Guidelines for the conduct of auditing services for principal employer organisations in Queensland.
The approved auditor is required to:
- project manage the audit
- undertake the audit service, including initial contact, desk audit, site visit and follow up meetings
- document audit observations and evidence sighted
- submit any documents required by the department
- ensure confidentiality
- provide the quality audit report to the department regarding compliance for initial and/or ongoing recognition
- retain all records from the compliance audit for a period of seven years
- maintain professional qualifications and professional associations in quality auditing.