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. 58 of 2003–04)
Published: Wednesday 30 June 2004
Published
This report updates the ANAO's assessment of audit findings relating to major entity internal control structures, including governance arrangements, information systems and control procedures through to March 2004. The findings summarised in this report arise from the interim phase of the financial statement audits of major Australian Government entities for 2003/2004. Examinations of such findings are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.
Entity
Across Agency
Type of content
Financial statement audit (Auditor-General Report No. 22 of 2003–04)
Published: Friday 9 January 2004
Published
The report summarises the final results of the audits of the financial statements of Australian Government entities, being the second report this year on financial statements for the period ended 30 June 2003. It complements Audit Report No.61 2002-2003 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2003.
Entity
Across Agency
Type of content
Financial statement audit (Auditor-General Report No. 67 of 2001–02)
Published: Friday 28 June 2002
Published
This report summarises audit findings relating to entity internal control structures arising from the interim phase of the financial statement audits of major Commonwealth entities for 2001-2002. Examinations of such issues are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.
Entity
Across Agency
Type of content
Financial statement audit (Auditor-General Report No. 29 of 2001–02)
Published: Friday 21 December 2001
Published
This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2001. It complements Audit Report No.1 2001-2002 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2001. The report is in five parts:
- Part One of the report discusses Commonwealth financial management and reporting issues. It also provides ongoing commentary on the structure of the Commonwealth's financial framework. Related reporting issues include developments in relation to the outcomes and outputs costing and appropriation framework. Comment is also made on the quality and timeliness of the preparation of entities' annual financial statements;
- Part Two provides details of the audit of the Commonwealth's Consolidated Financial Statements for 2000-2001;
- Part Three provides an overview of the current control issues noted in the financial statement audits of Commonwealth entities;
- Part Four discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
- Part Five provides the results of the individual financial statement audits and any additional significant control matters identified since Audit Report No.1 2001-2002.
Entity
Across Agency
Type of content
Financial statement audit (Auditor-General Report No. 1 of 2001–02)
Published: Monday 9 July 2001
Published
This report summarises issues relating to internal control structures, financial systems, controls and processes arising from the interim phase of the financial statement audits of major commonwealth entities for 2000-2001. Examinations of such issues are designed to assess the reliance that can be placed on control structures, systems, specific controls and processes to produce complete, accurate and valid information for financial reporting purposes.
Entity
Across Agency