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. 56 of 2004–05)
Published: Friday 24 June 2005
Published
This report presents the results of the interim phase of the 2004-2005 financial statement audits. The audits have encompassed a review of governance arrangements related to entities' financial management responsibilities, and an examination of internal control, including information technology system controls for all portfolio departments and other major General Government Sector entities as at 31 March 2005. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes. All ANAO findings have been reported to entities and summary reports provided to the relevant Minister(s).
Entity
Across Agency
Type of content
Financial statement audit (Auditor-General Report No. 21 of 2004–05)
Published: Wednesday 12 January 2005
Published
This report provides a summary of the final audit results of the audits of the financial statements of all Australian government reporting entities, including the Consolidated Financial Statements for the Australian Government.
Entity
Across Entities
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