Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Type of content
Performance audit in-progress
Due to table: June, 2020
Open for contribution
The objective of this audit is to examine the effectiveness of the Australian Electoral Commission’s (AEC's) management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.
Entity
Australian Electoral Commission
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit in-progress
Due to table: May, 2020
Open for contribution
The objective of this audit is to assess the effectiveness of the Department of the Environment and Energy’s referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999.
Entity
Department of the Environment and Energy
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit in-progress
Due to table: May, 2020
Report preparation
The objective of this audit is to is to assess the effectiveness of the Department of Health’s approach to health provider compliance.
Entity
Department of Health
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit in-progress
Due to table: March, 2020
Report preparation
The objective of this audit is to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.
Entity
Tertiary Education Quality and Standards Agency
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit in-progress
Due to table: March, 2020
Report preparation
The objective of this audit is to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.
Entity
Australian Energy Regulator
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit in-progress
Due to table: February, 2020
Report preparation
The objective of the audit is to assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.
Entity
Australian Taxation Office
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (potential)
Potential audit: 2019-20
Potential
This audit would examine the effectiveness of the Australian Taxation Office’s (ATO’s) arrangements to deter, detect and deal with aggressive tax planning.
Tax planning or tax-effective investing involves taxpayers operating within the taxation law to arrange their financial affairs to keep their tax to a minimum. However, some taxpayers plan their tax affairs outside of the taxation law. This behaviour is referred to as aggressive tax planning and the ATO aims to deter, detect and deal with these taxpayers. One element of the ATO’s activities to address aggressive tax planning is the Domestic Promoter Initiative, which targets Australia-based promoters of tax schemes.
Entity
Australian Taxation Office
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (potential)
Potential audit: 2019-20
Potential
This audit would assess the effectiveness of the Attorney-General’s Department (AGD) in promoting the revised Protective Security Policy Framework (PSPF) and the extent to which selected entities are meeting the framework’s core requirements.
The Attorney-General has overall policy responsibility for Australian Government protective security arrangements, while accountable authorities are responsible for protective security arrangements within their own organisations. The PSPF assists entities to protect their people, information and assets at home and overseas by providing policy, guidance and better practice advice for governance, personnel, and physical and information security.
In 2015, the Independent Review of Whole-of-Government Internal Regulation identified the PSPF as an opportunity for reform and red-tape reduction. The review recommended a shift from the existing compliance framework underpinned by risk management principles, to a principles-based approach. The new PSPF policy aims to reduce the administrative burden of compliance and to support entities to better engage with risks relevant to their functions. Entities are required to review their policies, procedures and templates and consider whether any changes are necessary to implement core requirements.
Entity
Attorney-General's Department
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (potential)
Potential audit: 2019-20
Potential
This audit would assess the effectiveness of the establishment and administration of the Australian Federal Police’s (AFP’s) framework to ensure the lawful exercise of powers. Proposed audit criteria align with those of Auditor-General Report No. 39 of 2016–17, The Australian Border Force’s Use of Statutory Powers:
- Is there an effective accountability and reporting framework for the AFP’s lawful exercise of powers?
- Do AFP officers have adequate knowledge of their powers and how to use them?
In 2017, the AFP was investigated by the Commonwealth Ombudsman following a breach of legislation by AFP staff (relating to access to a journalist’s telecommunications data without a warrant). The investigation found contributing factors included insufficient awareness of warrant requirements and heavy reliance on manual checks and corporate knowledge (no strong system controls).
Entity
Australian Federal Police
Contact
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Type of content
Performance audit (potential)
Potential audit: 2019-20
Potential
This audit would examine the effectiveness of the Department of the Prime Minister and Cabinet’s strategies to implement and monitor the Australian Government Public Data Policy Statement (the statement), as well as selected entities’ compliance with data-sharing requirements.
Published in December 2015, the statement acknowledges government data as a significant national resource with economic and strategic value. The statement commits government entities to make data ‘open by default’ and sets out basic principles for sharing and publishing data.
Contact
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