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. 23 of 2009–10)
Published: Tuesday 23 February 2010
Published
The objective of the audit was to assess the effectiveness of Customs and Border Protection's performance in managing and coordinating enforcement operations against illegal foreign fishing in Australia's northern waters. The audit focused on Customs and Border Protection's role within the whole of government policy coordination framework; the effectiveness of its intelligence support for operational planning and policy and strategy development; its performance in planning, prioritising and administering effective enforcement operations; and its performance in measuring and reporting on the effectiveness of the program.
Entity
Australian Customs and Border Protection Service
Type of content
Performance audit (Auditor-General Report No. 10 of 2009–10)
Published: Monday 16 November 2009
Published
The objective of this audit is to assess Customs and Border Protection's processing of incoming international air passengers in the primary line, in particular the extent to which: (a) systems and controls effectively support the referral of incoming air passengers who pose a risk and those carrying prohibited items; (b) air passengers presenting an immigration risk are processed appropriately; and (c) Customs and Border Protection has arrangements in place to effectively promote co-operation and information sharing between Customs and Border Protection and DIAC.
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. 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
Type of content
Performance audit (Auditor-General Report No. 20 of 1995–96)
Published: Thursday 2 May 1996
Published
The objective of the audit was to examine the efficiency and administrative effectiveness of the scheme in light of rapidly increasing expenditure and a history of administrative difficulties and deficiencies.
Entity
Australian Customs Service