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The Auditor-General Act 1997 establishes the mandate for the Auditor-General to undertake financial statement audits of all Australian Government entities including those of government agencies, statutory authorities and government business enterprises.
Our interim audits of agencies encompass a review of governance arrangements related to agencies’ financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. The ANAO’s examination of these areas is designed to assess the reliance that can be placed on agencies’ internal controls to produce complete and accurate information for financial reporting purposes.
The objective of the audit was to assess the effectiveness of DIAC’s management of the student visa program. Three key areas were examined in the audit: the processing of student visa applications; ensuring compliance with student visa conditions; and cooperation between DIAC and DEEWR.
This report complements the interim phase report, and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.
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.
The objective of the audit was to assess DIMIA's management of offshore measures to prevent and detect unlawful entry, and to identify opportunities for improvement. The audit did not cover the processing arrangements, referred to as the Pacific Strategy, introduced as part of the legislative changes in September 2001. Nor did it cover the range of measures use for prevention and detection at the border and on shore. As DIMIA is the lead agency responsible for the development of immigration policy, the audit focussed in the administrative effectiveness of the governance framework used by the department to implement and to support the achievement of Government strategies to prevent unlawful entry to Australian Territory.
The objective of the audit was to determine whether DIMIA's workforce planning systems are effectively supporting human resource management practices, which contribute to the efficient and effective achievement of project outcomes.