External audits and peer reviews
The ANAO and the New Zealand Office of the Auditor General have a long standing arrangement to conduct reciprocal performance audit peer-reviews annually, on a rotating basis. The scope of the review is not a comprehensive examination of the ANAO’s performance audit practices. Instead, this arrangement seeks to strengthen performance auditing, through the provision of constructive feedback and sharing of better practices. The peer review methodology includes examining two published audit reports against agreed criteria, drawing on information from related planning documents, audit working papers and discussion with ANAO staff. The most recent peer review, New Zealand Office of Auditor-General Quality Assurance Review Report September 2016, is available to download at Related documents on this page.
Section 41 of the Auditor-General Act 1997 establishes the position of the Independent Auditor. Under section 45(1) of the Auditor-General Act 1997, the Independent Auditor may at any time conduct a performance audit of the ANAO. 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 (JCPAA). 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.
The current Independent Auditor is Mr Peter van Dongen, National Managing Partner of PwC Australia's assurance practice and a member of PwC Australia's Executive Board.
The most recent Independent Auditor report, Review of Communications Processes, was tabled in Parliament on 18 December 2015.
UPDATE 30 March 2016: The JCPAA Inquiry into Independent Auditor Report Review of ANAO Communications has determined there are no outstanding matters arising from this inquiry that require being drawn to the attention of the Parliament. Overall, the Committee commended the ANAO for its ongoing effective communication with stakeholders and, in particular, with the Parliament via the JCPAA. The Committee findings are set out in more detail in the attached letter.
UPDATE 25 February 2016: The ANAO has published an updated response to the recommendations and current status.
UPDATE 21 December 2015: The ANAO has published a response to the recommendations and current status.
Listed below are performance audits conducted by the Independent Auditor since April 2000.
- Review of Communication Processes (December 2015)
- Quality Control Around Financial Statements Audits (June 2013)
- IT Capability and Resourcing (June 2012)
- Planning and Scoping of Performance Audits by the Australian National Audit Office (June 2011)
- ANAO IT Performance Review (May 2010)
- ANAO Human Resource Management Performance Audit (December 2008)
- Report by the Independent Auditor of the Australian National Audit Office on the Results of a Performance Audit of "Value for Money" Provided by the ANAO (June 2004)
- Report on Results of a Performance Audit of Contract Management Arrangements within the ANAO (December 2002)
- Report on Results of a Performance Audit of the ANAO Audit Management Processes (October 2001)
- Report on Results of a Performance Audit of the Planning and Resource Allocation Processes (December 2000)
- Report on Results of a Performance Audit of the Strategic Planning Framework (April 2000)
These are available to download at related documents on this page.