Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The intent of performance statements audits is to drive improvements in the transparency and quality of entities’ performance reporting and, in turn, increase entities’ accountability to the Parliament and public.
Please direct enquiries through our contact page.
This report presents the 2022–23 performance statements audits findings and observations, assessments of auditees’ maturity in performance reporting, and the future direction of the ANAO’s performance statements program.
Please direct enquiries through our contact page.
The purpose of Insights: Audit Opinion is to provide the Auditor-General's views on key issues facing the Australian public sector. This inaugural edition is on the topic of the Commonwealth Performance Framework and how it can be better used to drive effectiveness in the Australian public sector. This includes the need to prioritise the improvement of performance frameworks, embed a performance culture and use performance information to drive business improvement.
Please direct enquiries through our contact page.
This edition of Audit Insights is targeted at Australian Government officials who have responsibility for overseeing or preparing performance information under the Commonwealth Performance Framework. The aim of Audit Insights is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons. This edition is drawn from audit reports tabled from 2015–16 to 2022–23 into the implementation of the corporate planning and annual performance statements requirements.
Please direct enquiries through our contact page.
Performance statements audits are conducted under the ANAO Auditing Standards. These standards are based on the Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information that is issued by the Auditing and Assurance Standards Board. The aim is to provide reasonable assurance on the quality and reliability of entity performance statements.
Annual performance statements audits are structured similarly to financial statements audits with a planning, interim and final phase to allow entities time to correct issues noted and align with annual report tabling.
Please direct enquiries through our contact page.
This report reflects on the outcome of the first year of implementation of the program of auditing entities’ performance statements.
Please direct enquiries through our contact page.
This report reflects on the outcome of the ANAO’s annual performance statements audit pilot program and the ANAO’s preparation for the staged implementation of an annual performance statements assurance audit program. Following a request from the Minister for Finance in August 2019, the Australian National Audit Office (ANAO) commenced a pilot program of performance statements audits.
Please direct enquiries through our contact page.
This edition of Audit Insights summarises key messages from a series of ANAO performance audits assessing performance evaluation frameworks and success measures. It discusses the importance of both in keeping entities accountable and their performance transparent.
Please direct enquiries through our contact page.
The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities.
Please direct enquiries through our contact page.
Over the past few years, the Auditor-General has conducted three audits of corporate planning and two audits of annual performance statements. This edition of audit insights examines the findings from these reports and discusses key learnings that are relevant for all Commonwealth entities.
Please direct enquiries through our contact page.