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Publications

Publications

Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.

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Work program

The ANAO work program outlines potential and in-progress work across financial statement and performance audit.

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Our staff add value to public sector effectiveness and the independent assurance of public sector administration and accountability, applying our professional and technical leadership to have a real impact on real issues.

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The Australian National Audit Office (ANAO) is a specialist public sector practice providing a range of audit and assurance services to the Parliament and Commonwealth entities.

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Publications

Publications

Search the catalogue of published ANAO reports and guides

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  • Performance audit 48
  • Speeches and papers 15
  • Financial statement audit 2

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65 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 49 of 1997–98)
Published: Monday 29 June 1998
Published

Evaluation Processes for the Selection of Hearing Devices

The objectives of the audit were to assist the Department in the timely identification of any deficiencies in the evaluation of responses from suppliers and options for addressing the deficiencies. The objectives were to:

  • test the Department's adherence to Commonwealth Procurement Guidelines for open and effective competition and to legislative and other Government specified requirements; and
  • provide a report to the Parliament, the Government and other interested parties on the probity of the evaluation process.

The scope of the audit was restricted to considering the processes employed by the Department in the selection of hearing devices for use under the voucher scheme.

Expand
Entity 
Department of Health and Family Services
Sector 
Ageing
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 50 of 1997–98)
Published: Thursday 25 June 1998
Published

Restructuring of Meat and Livestock Statutory Organisations

The audit assessed the effectiveness of the governance framework for the management of the transition from the existing red meat industry structures to new structures which increased industry's role in self determination and self regulation and minimised the involvement of Government. Matters considered included the effectiveness of:

  • planning for the implementation of the new arrangements;
  • management of the risks associated with the implementation of the new arrangements;
  • management structures used in the transition arrangements; and
  • accountability arrangements for ongoing Commonwealth involvement.
Expand
Entity 
Across Agency
Sector 
Agriculture
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 47 of 1997–98)
Published: Tuesday 23 June 1998
Published

Management of Commonwealth Guarantees, Indemnities and Letters of Comfort

The objectives of this audit were to assess, with respect to guarantees, indemnities and letters of comfort:

  • changes in the size and nature of the Commonwealth's reported exposure since 30 June 1995;
  • the extent of improvement in agencies' management and monitoring of the Commonwealth's exposure to these instruments;
  • the approach of agencies to effective risk management and control of Commonwealth exposures to these instruments; and
  • whether current reporting practices provide a sufficiently comprehensive coverage for public accountability purposes, at both the agency and whole of government levels.
Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 48 of 1997–98)
Published: Monday 22 June 1998
Published

Data Management in the APS

The objective of the audit was to assess the efficiency, effectiveness and accountability of data management by government agencies. The audit focused mainly on data collected by departments and agencies from non-departmental organisations and institutions.

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Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 46 of 1997–98)
Published: Thursday 28 May 1998
Published

Internal Audit

The objectives of this audit were to:

  • provide assurance to the Parliament on the effectiveness of internal audit operations; and
  • determine whether internal audit generally operates at, or near, recognised better practice.

The criteria used to measure internal audit effectiveness were based on four principles developed as part of the audit. These principles and criteria deal with the level of management support and authority; the use of a risk-focus to address client needs; the appropriate balance of skills and knowledge; and the use made of continuous improvement processes and measurement of performance effectiveness.

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Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 45 of 1997–98)
Published: Thursday 28 May 1998
Published

Planning for Rural Health

The objective of the audit was to determine whether the Department of Health and Family Services had managed its coordinating role and implemented its responsibilities under the National Rural Health Strategy efficiently and effectively.

Expand
Entity 
Department of Health and Family Services
Sector 
Health
Indigenous
Social Services
Read published report
Type of content 
Speeches and papers
Published: Tuesday 19 May 1998
Published

Some Challenges Facing the APS in General and the SES in Particular

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Senior Executive Leadership Program - Preparatory day, Hill Station, Canberra

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View item
Type of content 
Speeches and papers
Published: Monday 18 May 1998
Published

Implementing Best Practice in External Reporting

Mr Ian McPhee - Deputy Auditor-General, presented at the Best Practice Financial Management Seminar, Canberra

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View item
Type of content 
Performance audit  (Auditor-General Report No. 44 of 1997–98)
Published: Wednesday 13 May 1998
Published

Australian Diplomatic Communications Network- Project Management

The Australian Diplomatic Communications Network was developed to provide a secure communication and automation capability for domestic offices and overseas posts. The audit focussed on project management of the ADCNET project, and in particular:

  • how effectively the ADCNET project was managed;
  • how effectively project risks were managed; and
  • the extent to which project management processes have established whether ADCNET meets the specifications set by, and the expectations held by, DFAT, as well as any lessons to be learnt for this and other future projects.
Expand
Entity 
Department of Foreign Affairs and Trade
Sector 
Foreign Affairs
Trade
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 43 of 1997–98)
Published: Tuesday 12 May 1998
Published

Life-cycle Costing in the Department of Defence

The objective of the audit was to report on whether Defence applies Life-cycle Costing appropriately in support of decisions throughout the acquisition and management of its capital assets, and to make recommendations for any improvement. Criteria were established against each of the issues considered by the audit, namely LCC policy and coordination, use of LCC in investment decisions, use of LCC to support budgeting, data to support LCC and LCC training and education.

Expand
Entity 
Department of Defence
Sector 
Defence
Read published report

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