Affiliations and links
The ANAO maintains strong relationships with the accounting profession through professional accounting bodies and standards boards, and with our national and international auditing peers.
Relationship with the Accounting Profession
The ANAO is actively involved in the work of two professional accounting bodies in Australia, CPA Australia and the Institute of Chartered Accountants Australia. Staff are encouraged to undertake either the Chartered Accounting Program, the CPA Program or other relevant studies through the provision of study leave and financial assistance for study fees.
In recognition of our strong commitment to learning and development, in 2012 the ANAO was awarded ‘knowledge level’ status under CPA Australia’s Recognised Employer Partner program. Key benefits under the program include a simple method for members to demonstrate adherence to CPA Australia’s practical experience and continuing professional development (CPD) requirements and a recruitment advantage through promoting our partnership status in a variety of advertising and marketing forums.
Accounting and Auditing Standards
The ANAO contributes to the development of accounting and auditing standards through responding to exposure drafts for new or amended standards proposed by the Australian Accounting Standards Board (AASB) and the Auditing and Assurance Standards Board (AUASB).
Australasian Council of Auditors-General (ACAG)
On a national level the ANAO participates in the Australasian Council of Auditors-General (ACAG), attending regular meetings and facilitating an exchange of information between Auditors-General in the States and Territories of Australia and Fiji, New Zealand and Papua New Guinea. The objective of the Council is to promote and foster public sector auditing in the Australasian region through an exchange of experiences, ideas, training and development, and cooperation.
The Australian National Audit Office holds membership or is affiliated with a number of international institutions.
International Organisation of Supreme Audit Institutions (INTOSAI)
INTOSAI was created to promote the exchange of ideas and experiences between Supreme Audit Institutions around the world. Over 170 Auditors-General, or their equivalent, are currently members. INTOSAI operates through the conduct of triennial Congresses, publication of an International Journal of Government Auditing, establishment of committees and working groups to study and report on various issues of interest to members, and through the work of the INTOSAI Development Initiative to provide information exchange and training for both practitioners and those who train them. INTOSAI is managed through the Congresses and annual Governing Board meetings.
The ANAO was a member of the Governing Board of INTOSAI until 1998 and actively participates in each Congress. We are a member of the Global Working Group, Professional Standards Committee, Performance Audit Subcommittee and Working Group on Environmental Auditing.
Asian Organisation of Supreme Audit Institutions (ASOSAI)
ASOSAI represents 32 Asian audit institutions and is a regional grouping of INTOSAI. The objectives of ASOSAI include promoting understanding and cooperation through the exchange of ideas and experiences, providing facilities for training and continuing education, and serving as a centre for regional audit development. ASOSAI is managed by the members through an annual Governing Board meeting and a triennial conference. The ANAO actively participates in each conference.
Pacific Association of Supreme Audit Institutions (PASAI)
The Pacific Association of Supreme Audit Institutions (PASAI) was established in 1988, and is one of the Regional Working Groups of INTOSAI. PASAI membership currently comprises 23 countries. It is the objective of PASAI to encourage, promote and advance co-operation among members in the field of public audit. PASAI members meet annually. The ANAO became a member of PASAI in 2007 and contributes actively at each meeting.
International Auditing and Assurance Standards Board (IAASB)
The IAASB is a standard-setting body designated by, and operating independently under the auspices of, the International Federation of Accountants (IFAC). The IAASB meets six times per year.
The ANAO’s outcome and programs framework is set out in its Portfolio Budget Statements, which sit administratively within the portfolio of the Prime Minister and Cabinet.
The Auditor-General is an independent officer of the Parliament appointed by the Governor-General to review public sector performance and accountability regimes. The Auditor-General and the ANAO form an important link in the accountability chain from the public sector to the Parliament.
The Joint Committee of Public Accounts and Audit is one of the joint committees in the Commonwealth Parliament, and is established by the Public Accounts and Audit Committee Act 1951. The JCPAA provides a formal link from the Auditor-General and the ANAO to the Parliament. The Committee approves the proposed appointment of the Auditor-General, reviews all ANAO reports, reviews the annual resource requirements and operations of the ANAO and advises the Auditor-General on the Parliament's audit priorities.
The ANAO is part of the Prime Minister and Cabinet Portfolio. The Prime Minister, The Hon Malcolm Turnbull MP, has administrative responsibility for matters relating to the ANAO.
State/Territory Audit Offices
National Audit Body
International Audit Offices
International Audit Bodies
- Arab Organization of Supreme Audit Institutions (ARABOSAI)
- Asian Organization of Supreme Audit Institutions (ASOSAI)
- Caribbean Organization of Supreme Audit Institutions (CAROSAI)
- European Court of Auditors
- European Organization of Regional External Public Finance Audit Institutions (EURORAI)
- European Organisation of Supreme Audit Institutions (EUROSAI)
- International Organization of Supreme Audit Institutions (INTOSAI)
- Pacific Association of Supreme Audit Institutions
- United Nations Panel of External Auditors