Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
This page lists completed performance audit reports. View all performance audits in-progress.
Type of content
Performance audit (Auditor-General Report No. 30 of 2012–13)
Published: Wednesday 1 May 2013
Published
The objective of the audit was to assess the effectiveness of Customs and Border Protection’s arrangements for managing the safe and secure storage and disposal of detained goods.
Entity
Australian Customs and Border Protection Service
Type of content
Performance audit (Auditor-General Report No. 8 of 2008–09)
Published: Tuesday 11 November 2008
Published
The objective of the follow up audit was to assess the extent to which Customs has implemented seven of the previous audit's recommendations; the two recommendations relating to strategic and tactical taskings and dissemination of intelligence will be considered in the context of the planned performance audit of Illegal Foreign Fishing in Australia's Northern Waters.
Entity
Australian Customs Service
Type of content
Performance audit (Auditor-General Report No. 19 of 2007–08)
Published: Tuesday 22 January 2008
Published
The current audit has focussed on Stage 2 of the Scheme. Its objective was to assess whether ACIS is being administered effectively by DIISR and, as relevant, by Customs. In particular, the audit examined the department's arrangements for:
- assessing the eligibility of participants to receive duty credits;
- calculating duty credits accurately and adhering to the funding limits for the Scheme;
- checking the integrity of participants' claims, which are self-assessed;
- accounting for the duty credits transferred to and used at Customs; and
- measuring and reporting on the performance of ACIS.
The audit also followed up on whether the ANAO's previous recommendations have been addressed.
Entity
Department of Innovation, Industry, Science and Research; Australian Customs Service
Type of content
Performance audit (Auditor-General Report No. 4 of 2007–08)
Published: Wednesday 8 August 2007
Published
The objective of this follow up audit was to examine Customs' implementation of the eight recommendations in the ANAO Report No.16 2004–05 and the two related recommendations from JCPAA Report 404. The audit has had regard to issues affecting the implementation of the recommendations and has taken into account changed circumstances and new administrative arrangements since the previous audit.
Entity
Australian Customs Service
Type of content
Performance audit (Auditor-General Report No. 2 of 2007–08)
Published: Wednesday 18 July 2007
Published
The objective of this audit is to examine DIAC's implementation of the nine recommendations made in the earlier audit. The audit has also taken into account changed circumstances since the original audit. These include a heightened security environment after 11 September 2001 and the results of other relevant ANAO performance audit and financial statement work. The audit also examined ETA decision-making processes to gain assurance about its robustness in a changing risk environment. This issue came to attention in recent audits of visa management processes.
Entity
Department of Immigration and Citizenship