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. 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
Type of content
Performance audit (Auditor-General Report No. 63 of 2002–03)
Published: Monday 30 June 2003
Published
The objective of the audit was to assess the Commonwealth's administration of the Automotive Competitiveness and Investment Scheme (ACIS) . The audit reviewed program governance, scheme promotion and registration, management of credit allocations, and compliance processes.
Entity
Department of Industry Tourism and Resources; Australian Customs Service
Type of content
Performance audit (Auditor-General Report No. 40 of 2002–03)
Published: Tuesday 22 April 2003
Published
The audit assessed DITR's and the ATO's administration of the R&D Tax Concession including review processes for registration and subsequent expenditure claims, by eligible companies. In particular, the audit focussed on measuring performance, risk management, and information systems including security and data integrity.
Entity
Australian Taxation Office; Department of Industry Tourism and Resources
Type of content
Performance audit (Auditor-General Report No. 35 of 2002–03)
Published: Wednesday 26 March 2003
Published
The audit reviewed the Australian Customs Service (Customs) fraud control arrangements. The audit objective was to assess whether Customs has implemented appropriate fraud control arrangements consistent with the Commonwealth's Fraud Control Guidelines and the administrative effectiveness of these arrangements.
Entity
Australian Customs Service
Type of content
Performance audit (Auditor-General Report No. 12 of 2002–03)
Published: Monday 21 October 2002
Published
The IIF program is designed to redress the low level of provision in Australia of high risk venture capital for small new technology - based companies commercialising research and development. The objective of the audit was to determine whether the IIF program was being effectively managed by the Industry Research and Development (IR&D) Board and the Department of Industry, Tourism and Resources to achieve the program objectives. The audit focused on corporate governance arrangements for program administration, the selection process to award licences, the safeguards to protect the Commonwealth's financial interests, management of licence agreements, and program performance management. The audit also examined program results to date from available data.
Entity
Department of Industry, Tourism and Resources; Industry Research and Development Board
Type of content
Performance audit (Auditor-General Report No. 54 of 2001–02)
Published: Thursday 6 June 2002
Published
The objective of the audit was to assess the administrative effectiveness of Australian Customs Services (Customs) drug detection strategies for air and containerised sea cargo and small craft activity. Within the scope of the audit, the following areas were examined :
- intelligence and law enforcement cooperation;
- air and containerised sea cargo;
- cargo examinations and technology;
- small craft activities;
- Customs funding arrangements (including funding for NIDS initiatives): and
- governance, including performance reporting.
Entity
Australian Customs Service
Type of content
Performance audit (Auditor-General Report No. 2 of 2001–02)
Published: Tuesday 10 July 2001
Published
Allegations were made to the Senate Economics References Committee that the Australian Taxation Office and Australian Customs Service (Customs) had failed to pursue several cases of detected sales tax fraud. The Committee believed that this alleged failure may have stemmed from coordination problems between the two agencies. The Committee requested the Auditor-General to investigate this matter and report his findings to the Parliament.
Entity
Australian Customs Service; Australian Taxation Office