Auditing provides assurance that the services we purchase from a TEO comply with our funding conditions and other requirements. Any TEO receiving funding may be subject to an audit. These may either be scheduled or undertaken in response to information or complaints received by the TEC.

There are three types of audit:

• self audits
• desktop audits 
• on-site audits.

The three levels of audit allow the level of activity to be better matched to the size of a TEO and the nature of any concerns we may have.

If your TEO is selected for an audit, our audit team will contact you and explain the process. We will then work with you to confirm the findings and any actions required.

We share information with other government agencies when necessary. We also work with other agencies to ensure that our audits are co-ordinated.

If, as a result of an audit, we suspect that a significant breach of our funding conditions has occurred, we may undertake a more in-depth investigation. Where we gather information that appears to raise concerns under a law enforced by another government agency, we may advise that agency of our concern and possible sources of information for its own enquiry.

The Tertiary Education Commission audit guidelines - January 2023 (PDF 485 KB)