ROLE AND RESPONSIBILITIES
The Auditor-General, assisted by the ANAO, is responsible for undertaking audits of the financial statements and performance of Australian Government public sector entities. Through the delivery of an integrated range of high-quality audit reports, opinions and publications that are timely, cost-effective and consistent with public sector values, we aim to meet the needs and expectations of the Parliament, the executive and audit clients, and to add value to public sector performance and accountability.
The Auditor-General Act 1997 provides a legislative framework for the Office of the Auditor-General and the ANAO. The Act establishes the Auditor-General as an independent officer of the Parliament—a title that symbolises the Auditor-General’s independence and unique relationship with the Parliament. The Act also outlines the mandate and powers of the Auditor-General as the external auditor of Australian Government public sector entities.
The Auditor-General’s mandate extends to all Australian Government agencies, authorities, companies and subsidiaries, with the exception of the conduct of performance audits of government business enterprises and of persons employed or engaged under the Members of Parliament Act 1994.