Audit and Risk Committee

The Audit and Risk Committee is appointed by the Mildura Rural City Council to oversee the activities of Council, particularly the effectiveness of the Council’s risk management and internal control processes, and the activities of the Council’s internal and external auditors.

At its meeting on 26 August 2020, Council formally re-established the existing Audit and Risk Committee as required under section 53 of the Local Government Act 2020 (Act).

Role

The Audit and Risk Committee provides independent advice and recommendations to the Council to assist the Council with discharging its oversight responsibilities under the Act for:

risk management
maintenance of a sound internal control environment
fraud prevention systems and control
Council’s performance in regard to compliance with its policies, legislative and regulatory requirements, and financial and performance reporting
assurance activities including internal and external audit.

Meetings

The Audit and Risk Committee meets bimonthly, with special meetings convened as required. For more information, see the Audit and Risk Committee Charter below:

Audit-and-Risk-Committee-Charter-Approved-by-Council-26-February-2026-INT-20265933.pdf(PDF, 1MB)

Audit and Risk Committee

Julie Humphrey, Chairperson

Julie was appointed to the Audit and Risk Committee on 1 November 2021 and reappointed for a second term on 1 November 2024. She is an experienced non-executive director holding board and committee roles across a range of government and private sectors. Until recently, she was the Deputy Chair of Girl Guides Victoria and continues as an independent member of the Finance, Audit and Risk Committee.

Julie has over 20 years of executive experience in finance, governance, strategy and management across all levels of government and sectors, including professional services and fast-moving consumer goods. Julie has significant management consulting, project management and audit experience across a range of industries.

Julie has been a Chartered Accountant for over 20 years, is a Graduate of the Australian Institute of Company Directors and Fellow of the Governance Institute of Australia. She holds tertiary qualifications in commerce, advanced leadership and management.

Shannon Buckley

Shannon was appointed to the Audit and Risk Committee on 25 July 2024. He is an experienced audit and risk management professional with over 30 years of expertise across audit, risk and operational domains. He specialises in cybersecurity, financial risk management and fraud investigations.

Shannon has held senior roles in large multinational organisations including Telstra, National Australia Bank, the Victorian public sector and Bupa Asia Pacific. His operational experience spans business process re-engineering, project management and delivery, and he is trained as a Six Sigma Black Belt.

Shannon holds multiple professional titles, including Certified Internal Auditor, Certified Practising Accountant, Chartered Accountant, Certified Information Systems Auditor and Certified Information Security Manager. He is also certified in Governance of Enterprise Information Technology.

Shannon is an independent member of other audit committees and author of numerous professional articles. He has also presented at several conferences on relevant topics, including cybersecurity, risk culture and fraud investigation.

David Gunn

David was appointed to the Audit and Risk Committee on 26 April 2025. He commenced his professional career at the National Australia Bank in commercial banking. He has since held Chief Financial Officer and Chief Operating Officer roles for public sector and not-for-profit organisations in a diverse range of settings and sectors at an international, state and local level for the last 20 years. He is currently Chief Operating Officer and Deputy Chief Executive Officer for a Commonwealth philanthropic foundation supporting rural and remote Australians and disaster resilience.

David’s current Board and independent appointments include the Asylum Seeker Resource Centre, Macedon Ranges Community Enterprises and Central Highlands Rural Health Service. In these organisations he is also the Chair of the audit and risk committees. David’s current local government experience includes Chair of the Audit and Risk Committee at the Moira Shire Council and at the Macedon Ranges Shire Council.

David graduated from the University of Glasgow with an Honours degree in Mathematics and the University of East China with a Masters of Business Administration. He is also a Fellow of CPA Australia and a Graduate of the Australian Institute of Company Directors.

Alan Wilson

Alan was appointed to the Audit and Risk Committee on 26 February 2026. He is an experienced finance professional and a Fellow of CPA Australia. He commenced his career in various manufacturing organisations based in Melbourne before branching out into engineering and mining operations across Australia. Returning to Melbourne in early 2000, he held executive positions in international organisations before moving into the Victorian Public Service in state entities and departments, and then into local government with the City of Melbourne where he is the Financial Controller.

His time in the public service has seen him work with various boards and audit and risk committees. He is a Vice-President of Local Government Finance Professionals Inc (FinPro)--the peak body for finance professionals working in the Victorian local government sector, which supports, trains and connects finance professionals and advocates for the sector.

Councillor members

The following Councillors are also members of the Audit and Risk Committee:

Cr Ali Cupper, Mayor
Cr Helen Healy, Deputy Mayor

Internal audit

Our internal audit function provides independent and objective assurance that the appropriate processes and controls are in place, as we serve our community, to effectively manage Council’s operations. The core services provided by the internal audit function are:

risk assessment
development and management of the Strategic Internal Audit Plan (SIAP)
conducting internal audits/reviews
reporting audit opinions, findings and recommendations
presenting, discussing and providing advice on key issues.

Council’s Management and the Audit and Risk Committee provide input to the annual revision of Council’s risk-based five-year SIAP to ensure audit resources remain focused on the appropriate areas. The review process is facilitated by Council’s contracted internal auditor, AFS & Associates Pty Ltd, and considers Council’s risk framework, the Council Plan, the impact of any change on operations, systems or the business environment, prior audit coverage and outcomes, and Victorian Auditor-General Office (VAGO) requirements. The revised SIAP is approved annually by the Audit and Risk Committee.

External audit

RSD Audit have been appointed by the Victorian Auditor-General to undertake the annual external audit of Mildura Rural City Council and its subsidiary companies, as well as the Mildura Cemeteries Trust.

The external audit focuses largely on compliance of annual financial and performance reporting against applicable legislation and Australian Accounting Standards. This includes a review of potential areas of significant organisational risk.

The external auditors attend the March Audit and Risk Committee meeting to present the annual audit plan and the September meeting to present the closing report. The external audit management letter and responses are also provided to the Audit and Risk Committee.