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External Audit of the ANAO - Planning and Scoping of Performance Audits

The objective of this performance audit was to consider, at the annual performance audit program level and individual performance audit level, the process for planning and scoping performance audits within the ANAO.

Using guidance from the Standard on Assurance Engagements Australian Standards on Assurance Engagements (ASAE) 3500–Performance Engagements and the Act, this performance audit examined: performance audit program planning, and individual performance audit planning.

This performance audit considered the planning and scoping processes for the annual performance audit program, including a high‐level comparison against the Office of the Auditor‐General of Canada (Canadian OAG) planning process (noting that this comparison is only for elaboration purposes due to the differences between the ANAO and the Canadian OAG). The audit also reviewed a sample of performance audits to examine the planning and scoping approaches that were employed for individual audits.

Section 41 of the Auditor-General Act 1997 establishes the position of the Independent Auditor. The Independent Auditor is appointed by the Governor-General on the recommendation of the Minister with the approval of the Joint Committee of Public Accounts and Audit. The Act requires the position of Independent Auditor to be filled at all times where practical, with a term of at least three but not more than five years.

Mr Geoff Wilson the Independent Auditor for the ANAO, was assisted by KPMG, to undertake this performance audit.