Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Type of content
Financial statement audit (Auditor-General Report No. 44 of 2014–15)
Published: Friday 5 June 2015
Published
This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.
Entity
Across Entities
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Financial statement audit (Auditor-General Report No. 51 of 2006–07)
Published: Wednesday 27 June 2007
Published
This report presents the results of the interim phase of the 2006–07 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent 95 per cent of total GGS revenues and expenses.
Entity
NO-DEPTS-LISTED
Type of content
Financial statement audit (Auditor-General Report No. 15 of 2006–07)
Published: Tuesday 19 December 2006
Published
The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.
Entity
NO-DEPTS-LISTED
Type of content
Financial statement audit (Auditor-General Report No. 61 of 2002–03)
Published: Monday 30 June 2003
Published
The report summarises audit findings relating to entity internal control structures arising out of the interim financial statement audits of 21 Major Commonwealth entities for the year ending 30 June 2003. The interim audit examinations seek to update the ANAO's assessment of the internal control environment of entities reviewed, so as to determine whether reliance can be placed on those control structures to produce complete, accurate and valid information for financial reporting purposes. In addition this year's report provides observations on some key strategic issues and influences which are, or will be in the future, likely to affect the overall financial framework in the public sector
Entity
Across agency
Type of content
Financial statement audit (Auditor-General Report No. 25 of 2002–03)
Published: Monday 23 December 2002
Published
This report summarises the final results of the audits of the financial statements of Commonwealth entities and represents the second report of the year on financial statement audits for the period ended 30 June 2002. It complements Audit Report No.67 2001-2002 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2002. The report is in five parts:
- Part One provides ongoing commentary on the structure of and issues in relation to the Commonwealth's financial framework;
- Part Two provides details of the audit of the Commonwealth's Consolidated Financial Statements for 2001-2002;
- Part Three summarises the final results of the financial statements with particular details regarding qualifications and any other matters emphasised in the audit reports;
- Part Four provides an overview of the results of the year end substantiation of financial balances and a summary of continuing significant accounting issues; and
- Part Five provides the detailed results of the individual financial statement audits and any additional significant control matters identified since Audit Report No..67 2001-2002.
Entity
Across Agency
Type of content
Financial statement audit (Auditor-General Report No. 24 of 1996–97)
Published: Wednesday 18 December 1996
Published
This report is the aggregate financial statement for the Commonwealth prepared by the Minister for Finance. It is not available electronically - please contact us for information on how to obtain hard copies of ANAO reports.
Entity
Across Agency
Type of content
Financial statement audit (Auditor-General Report No. 19 of 1996–97)
Published: Tuesday 10 December 1996
Published
This report, which informs the Parliament on the audits of financial statements of Commonwealth entities for 1995-96, aligns with the Government's policy for timely public reporting of financial information. It provides a summary of the opinions formed on those organisations' financial statements and the matters and recommendations raised. Matters reported relate primarily to issues on internal control structures and information technology.
Entity
Audit Activity Report