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ANAO Opinions is published to provide audit clients with information on developments in financial reporting and disclosure, together with details of recently completed performance audits and better practice guides. This edition of Opinions provides updated information since the Autumn 2010 edition and lists those audits scheduled for completion in the July to September 2010 period.
This report presents the results of the interim phase of the 2009–10 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses.
The objective of the audit was to assess whether Defence effectively managed the procurement process for services related to the recruitment of personnel to the ADF and the introduction of a new service provider.
The objective of this audit was to assess key aspects of Australian Government agencies' fraud control arrangements to effectively prevent, detect and respond to fraud, as outlined in the Guidelines. The scope of the audit included 173 agencies subject to the FMA Act or the CAC Act.