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The ANAO has a structured governance framework that facilitates the effective management of its business resources and other corporate activities to support the delivery of the ANAO’s purpose.
Executive Board of Management
A key element of the ANAO’s corporate governance structure is the Executive Board of Management. The Board provides leadership to the ANAO in pursuing its strategic direction and delivering against the commitments and initiatives outlined in its annual business plans. The Board also assists the Auditor-General to meet their statutory responsibilities. The standing membership for the Board is:
- Auditor-General (Chair)
- Deputy Auditor-General
- Group Executive Directors
- Senior Executive Director, Corporate Management Group
- Chief Financial Officer
Planning and performance
The performance of the ANAO is measured through the audit and non-audit activities undertaken over the period of the Corporate Plan. Performance measurement informs the Parliament about the ANAO’s performance in the delivery of its purpose. The performance framework is also designed for ANAO leadership and staff to understand the impact of the activities they are responsible for, evaluate whether these activities are delivering against the ANAO’s purpose and identify opportunities for improvement.
Portfolio Budget Statements
The ANAO Portfolio Budget Statements set measurable deliverables that assess progress against the corporate plan.
The ANAO’s corporate plan details its performance measurement framework, which is based on measuring public value, as a combination of the value created by the ANAO, the value added to public sector entities, and the value shared with the Government. The corporate plan also recognises that continuing to develop key capabilities will be central to the ANAO’s ability to deliver on its purpose in the future. The ANAO’s governance and business planning is facilitated by the ANAO’s strategic planning framework.
Annual audit work program
The annual audit work program sets out the ANAO’s strategy and deliverables for the coming year. It informs the Parliament, the public and government sector entities of the planned coverage for the Australian Government sector by way of financial statements audits, performance audits and other assurance activities.
The annual audit work program presents information on the financial statements audits and other assurance activities that will be finalised in the coming year.
The ANAO’s annual report documents the ANAO’s performance. It addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 and the Auditor-General Act 1997 and the performance measures set out in the outcome and programs framework in the ANAO’s portfolio budget statements and the corporate plan. The ANAO’s annual performance statement is included in the annual report and reports on the office’s performance against the corporate plan.
The Audit Committee provides independent advice and assurance to the Auditor-General by reviewing the appropriateness of the ANAO’s financial reporting, performance reporting, risk management and system of internal control. The committee includes an independent Chair and members who have appropriate qualifications, knowledge, skills or experience to assist the committee to perform its functions.
The ANAO’s internal audit function provides an independent and objective review and advisory service to:
- provide assurance to the Auditor-General that ANAO financial and operational controls designed to manage the organisation’s risks and achieve the entity’s objectives are operating in an efficient, effective and ethical manner; and
- assist management in improving the entity’s business performance.
The Auditor-General Act 1997 (Part 7) requires the appointment of an independent auditor who undertakes the audit of the ANAO’s financial statements and carries out selected performance audits. The independent auditor is appointed by the Governor-General on the recommendation of the Prime Minister. The independent auditor is a part-time statutory appointment for a period of at least three years and not more than five years.
For further information and recent external audit reports visit external audits and 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 each office’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.
For further information and recent peer review reports visit external audits and reviews.
External reports on ANAO operations
The purpose of the Joint Committee of Public Accounts and Audit (JCPAA) is to hold Commonwealth entities to account for the lawfulness, efficiency and effectiveness with which they use public moneys. Among its responsibilities, the committee considers the operations and resources of the ANAO. The committee is also required to review all reports that the Auditor-General tables in the Parliament and to report the results of its deliberations to both houses of the Parliament. Officers of the ANAO provide private briefings and attend public hearings as part of the JCPAA’s review of audit reports.