External audits and reviews
Please direct enquiries through our contact page.
The Auditor-General Act establishes the position of the Independent Auditor, who may conduct a performance audit of the ANAO at any time.
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. Download the most recent peer review: New Zealand Office of Auditor-General Quality Assurance Review Report September 2016 (PDF).
Section 41 of the Auditor-General Act 1997 establishes the position of the Independent Auditor. Under section 45(1) of the Act, 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 a vacancy in the position of Independent Auditor to be filled as soon as practicable, with a term of at least three but not more than five years.
The current Independent Auditor is Mr Peter van Dongen.
The most recent Independent Auditor report, Review of Cyber Security, was tabled in Parliament on 4 December 2017.
Listed below are performance audits conducted by the Independent Auditor since April 2000.
- Review of Cyber Security (December 2017)
- Review of Communication Processes (December 2015) — The ANAO published a response and an updated response to the recommendations and current status, and the JCPAA Inquiry into Independent Auditor Report Review of ANAO Communications published the committee findings.
- 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)