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At the Australian National Audit Office (ANAO) we have a diverse range of clients. Your work could involve auditing some of our largest clients, such as the Department of Defence and the Australian Taxation Office, or you could be involved in the audits of mid range and smaller departments, agencies, authorities and government companies. The operations of these entities are unique and diverse, and therefore the nature of each client's business is challenging, and variety is assured - be that through travel, areas of work or the people you meet throughout your work.
The ANAO helps to ensure that Australia's public administration is accountable to Parliament and the public it serves. Our work at the ANAO is central to maintaining public confidence in the quality of financial reporting by the Australian government and its entities. Your work will include undertaking financial statement audits of Australian government entities with the objective of obtaining reasonable assurance about whether the financial statements as a whole are free from material misstatement so that we can express an opinion on whether they give a true and fair view of the financial position and performance in accordance with the relevant requirements, including the Australian Accounting Standards.
As a leader in the field of public sector audit, the ANAO also works collaboratively with neighbouring governments and organisations to exchange expertise and knowledge in the field of assurance audit. These relationships provide exciting opportunities for professional travel such as international and national secondments and attending and/or contributing to international conferences.
It's challenging work that comes with big rewards in terms of prestige, satisfaction and working conditions.
Roles, requirements and responsibilities
Job Requirements
To be considered for an Assurance Audit position at the ANAO, you will require the following:
- Accounting or other tertiary qualifications considered relevant by the delegate are highly desirable;
- Superior accounting, auditing and/or IT technical skills;
- Good project management skills or capacity to manage projects;
- Capacity to undertake, lead and/or manage financial statement audits;and
- Australian Citizenship.
More senior positions also require:
- A professional background demonstrating superior accounting, financial management and/or auditing skills;
- A strong track record in client and project management; and
- Demonstrated capacity to lead and manage audit operations.
Roles and responsibilities
Assurance Auditor (Team Member - APS Level 4)
You will undertake audits of varying complexity. Your workload will consist of areas of low to medium complexity. The main tasks revolve around the documentation of accounting and business systems, identification of key controls, conducting audit tests, liaising with clients and drafting reports.
Under the broad supervision and guidance of the Team Leader/Director, positions at this level:
- Either individually or as part of a team, undertake financial statement audits in accordance with an approved plan;
- Provide high level assistance in the conduct of audits;
- Provide professional or technical support;
- Assist in drafting audit strategies/reports; and
- Contribute to the maintenance and enhancement of client relationships.
Assurance Auditor (Team Member - APS Level 5)
You will undertake audits of varying complexity. Your workload will consist of areas of low to medium complexity. The main tasks revolve around the documentation of accounting and business systems, identification of key controls, conducting audit tests, liaising with clients and drafting reports.
Under the broad supervision and guidance of the Director/Audit Manager, positions at this level:
- Either individually or as part of a team, undertake financial statement audits and ensure the delivery of audit products;
- Provide high level assistance in the conduct of audits;
- Provide professional or technical support;
- Assist in drafting audit strategies/reports; and
- Undertake priority setting.
Senior Auditor (Team Leader - APS Level 6)
You have management responsibilities requiring the setting of priorities and monitoring workflow and resources, including managing employee performance and identifying training needs. The role may also involve assisting in audit planning, delivery of audit and related support services. Staff may have a considerable level of stakeholder contact in relation to difficult or very complex issues and liaise with a range of stakeholders in a representational role.
Under the general supervision and guidance of the Director/Senior Director, positions at this level:
- Lead a small team responsible for financial statement audits and the delivery of audit products;
- Manage a discrete program, project or task and provide high level assistance in the conduct of audits;
- Provide significant professional or technical support;
- Assist in preparing audit strategies and reports; and
- Assist in the professional development of more junior staff.
Director/Audit Manager (Executive Level 1)
You have responsibility for leading a work team or teams or a section, or for co-ordinating and assuming responsibility for complex or sensitive projects or work programs that have considerable breadth and strategic, political and operational significance. You will provide a high level of detailed technical and/or subject matter expertise or advice in relation to complex problems. They provide a high level of advice to senior management. You are also responsible for the development of your staff, and take part in the development of strategic solutions for the Assurance Audit Services Group, including business and operational plans. Audit Manager/Director level employees are required to manage client relationships and develop professional relationships with Parliamentary Committees, Client Audit Committees and other senior stakeholders.
Under the broad guidance of the Senior Director/Executive Director, positions at this level:
- Lead and manage a work area responsible for moderate to high risk and strategically important audit services;
- Have input to the development of strategic solutions for the Service Group;
- Formulate business and operational plans for the work area;
- Provide a high level of professional and technical advice;
- Assist in and contribute to the setting and achievement of operational/work plans;
- Manage client relationships; and
- Mentor, guide and support professional development of staff.
Senior Director/Audit Manager (Executive Level 2)
You have responsibility for leading a work team or teams or a section, or for co-ordinating and assuming responsibility for complex or sensitive projects or work programs that have considerable breadth and strategic, political and operational significance. You will provide a high level of detailed technical and/or subject matter expertise or advice in relation to complex problems. They provide a high level of advice to senior management. You are also responsible for the development of your staff, and take part in the development of strategic solutions for the Assurance Audit Services Group, including business and operational plans. Audit Manager/Director level employees are required to manage client relationships and develop professional relationships with Parliamentary Committees, Client Audit Committees and other senior stakeholders.
Under the broad guidance of the Executive Director/Group Executive Director, positions at this level:
- Lead and manage a work area responsible for large, complex, high risk and strategically important audit services;
- Assist with the strategic management of the work area and the development of strategic solutions;
- Formulate business and operational plans for the work area;
- Provide significant professional and technical advice;
- Contribute significantly to the setting and achievement of organisational objectives;
- Manage client relationships; and
- Motivate, guide and ensure professional development of staff.
Signing Officer (Senior Executive Service Band 1)
Responsible for high level audit planning, investigation and reporting, project management and resource management for more complex and higher risk level audits. Also responsible for the development of strategic solutions for the Assurance Audit Services Group and formulating business and operational plans. You will develop and mentor staff, manage client relationships and develop professional relationships with Parliamentary Committees, Client Audit Committees and other senior stakeholders.
Under the broad guidance of the Group Executive Director, positions at this level:
- Participate in the development, implementation and achievement of the ANAO’s Business Plan and AASG’s Product Plan;
- Direct and be accountable for the planning, execution, reporting and signing of audit opinions on financial statement audits in accordance with ANAO standards;
- Be accountable for the management of the practice, ensuring achievement of corporate objectives;
- Promote a culture of continuous improvement in practice operations;
- Manage staff engaged in audit and audit support functions including the promotion of staff development and application of public sector principles;
- Represent the ANAO as required to the Parliament, audit clients and the public; and
- Effectively manage relevant business risks in their areas of responsibility.
Meet your workmates
Carla Jago
I originally joined the ANAO as part of the graduate program, after completing my degrees in business (major in accounting) and law in Queensland. I was attracted to working at the ANAO as I thought auditing would be a good base for my future career. I progressed through the ranks to the Audit Manager level. After just over 7 years with the ANAO I decided to move to the Department of Finance and Administration (as it was then called) to work in one of the Agency Advice Units in Budget Group. After a while at Finance, I returned to the ANAO to take up an Executive Director position with the Assurance Audit Services Group (AASG). Since that time I have progressed to become the Group Executive Director of AASG. In this role I am responsible for oversight of the group that delivers financial statements audits for all Australian Government entities and am a member of the ANAO’s Executive Board of Management. I also still have audit responsibilities for a number of clients and I enjoy working with these interesting and complex government entities with the aim of improving public sector performance and supporting accountability and transparency in the Australian Government sector.
Some of the things I enjoy the most about working at the ANAO are the variety of entities and people I get to deal with on a daily basis. No two days are ever the same. It is great working in an environment where everyone around you is also a professional. The ANAO's strong focus on the ongoing development and support of our staff is a major positive for me. Throughout my time at the ANAO, I have developed and used a variety of skills, both in technical areas and other areas such as staff development, client management, negotiation skills and presentation skills. The ANAO's core values (respect, integrity and excellence) align with my own values, so I think this is one of the main reasons I enjoy working at the ANAO.
During my time with the ANAO, I have been fortunate to go on a few overseas trips for work. The first involved a six week secondment to Audit New Zealand (New Zealand's audit office), where I worked on a variety of audits of New Zealand public sector entities. I have also attended and made a presentation to an international public sector auditing seminar in Prague, and visited the United Kingdom National Audit Office to discuss their approach to auditing and resource management. I also attended, and presented at, a roundtable in Brasilia that was arranged by the Organisation for Economic Co-operation and Development (OECD) and the Brazilian Court of Audit (known as the TCU), to assist the TCU in a review of their approach to financial statements auditing, particularly at the whole of government level. My most recent overseas trip was to the Board of Audit in Indonesia, to share our approach to maintaining quality in our financial statements audits with that office and to in turn learn from the Indonesian office’s experiences in this area.
I enjoy being able to contribute to the ANAO, and the broader Australian Government, through my work, and I enjoy working with a friendly, supportive and professional group of people.
Garry Sutherland
After completing a Commerce Degree from the University of Western Australia as a mature age student, I worked in a number of accounting firms providing accounting and taxation services before moving east and taking up an opportunity as an APS5 in the Assurance Audit Services Group. The first year or so was a challenge as I had no previous audit experience, but the ANAO provided in-house and on-the-job training which helped me progress to my current role as a Senior Director and Audit Principal.
In 2009, I worked in the Irish Audit Office in Dublin for a four-week secondment. I have worked on a number of audits including the Australian Taxation Office, the Department of Communications and since 2014, as the Audit Manager on the Department of Defence. This has provided me the opportunity to visit a number of Defence bases and inspect many of the military platforms including the Collins Class Submarines, ANZAC frigates and Black Hawk Helicopters. In 2018, I was honoured with an Australia Day Medallion for my ongoing commitment to the development of staff and increasing collaboration between teams working on Defence related performance and assurance audits.
Cheryl Pagonis
I joined the ANAO as part of the Assurance Audit Services Group graduate program in 2011, having decided on a career change in 2009. My background was establishing and managing travel agencies with one of Australia's leading travel companies; ie private sector, fast paced, small teams and service oriented.
I studied accounting at the University of Canberra as a mature student, and decided that Audit was where I wanted to specialise. I chose to transition to the public sector as I wanted to gain employment experience with the Government, to complement my private industry experience.
The ANAO was recommended to me as being a great place to work, particularly for the professional learning and development opportunities, and I was very proud to have been offered the opportunity to commence on the graduate program. I believe that it was a fantastic foundation for my audit career. I was exposed to financial statement audits of both large and small clients, which gave me insight into the unique circumstances and challenges facing differing government businesses.
Training was, and continues to be, a combination of in-house and external classroom style courses and on-the-job learning. I have been given real responsibilities for financial statement line items from the beginning, and I enjoy the professional relationships that I have with my colleagues and our clients. I have recently joined our Audit Methodology Support team and I look forward to making a contribution in terms of developing audit quality.
As part of my graduate year, I spent seven weeks on rotation to the HR department, undertaking an e-Learning development project, which I thoroughly enjoyed. It enabled me to use some of my transferrable skills and interact with colleagues in other groups of the organisation.
During my time with the ANAO, I have been guided and supported by my colleagues, team leaders and audit managers. I enjoy working in the professional and highly respected environment of the ANAO, with interesting and knowledgeable people, and I look forward to a long and successful career in public sector audit. Travel remains my hobby, but is no longer my vocation.
Nick Cleary
I was born and raised in Tasmania and studied finance and accounting at the University of Tasmania. I worked at the Tasmanian Department of Treasury and Finance, before moving to Canberra. I was attracted to the ANAO as I wanted to experience the federal public service and learn about how Government works on a larger scale.
I am part of the Assurance Audit Services Group (AASG) and work in the Social Policy area, specifically, the Social and Human Services portfolios, auditing the financial statements of entities. In this role I have contributed to audits of the Medicare health program, which is in excess of $50 billion, and to audits of the Treasury, Australian Prudential Regulatory Authority, Industry and the Clean Energy Regulator. I have been able to learn how all of these departments provide the services they are appropriated for, and gain an understanding of efficient processes.
I have had opportunities to contribute to other ANAO audits, including the Defence Major Projects Report for several years. This limited assurance review focuses on schedule and capability as well as financial information. This experience has allowed me to diversify my analysis skills and work with different people. I have also been selected to form part of the performance audit team assessing services reform on Norfolk Island, once again offering a new working environment and new skills to learn.
The ANAO encourages ongoing learning and development for all employees. Auditing public sector entities involves a specialised skill set, and all AASG members have access to ongoing technical training and updates. ANAO’s culture of a collaborative on the job learning has been the most encouraging aspect of the office. Staff at all levels are willing and able to help you solve any problems and walk you through appropriate ways to approach them. This encourages a mentor relationship within the office and accelerates growth and exposure to a wide range of procedures.