The ANAO Corporate Plan 2026–27 updates the previous corporate plan and outlines how we intend to deliver against our purpose over the next four years (2026–27 to 2029–30). The corporate plan is the ANAO’s primary planning document — it outlines our purpose; our strategic priorities; our operating context; and the priorities, activities and performance measures by which we will be held to account.

Quality in the delivery of the ANAO’s audit services is critical in supporting the integrity of our audit reports and maintaining the confidence of the Parliament and public sector entities. The ANAO Corporate Plan 2026–27 is the ANAO’s primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the activities and performance measures by which we will be held to account.

This Quality Management Framework and Plan complements the Corporate Plan. It describes the ANAO’s system of quality management and reflects the ANAO’s responses to quality risks for the coming year.

The ANAO Quality Management Framework is the ANAO’s established system of quality management to provide the Auditor-General with:

• reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and
• reports issued by the ANAO are appropriate in the circumstances.

The Quality Management Strategy and Deliverables component of this document identifies the ANAO’s quality objectives and key responses to quality risks. It also supports the Auditor-General’s confidence that those responses are implemented and operating effectively.

The ANAO reports on the audit quality indicators that measure the ANAO’s performance against target benchmarks in the annual Audit Quality Report published on the ANAO website. The Audit Quality Report provides transparency about the implementation and operation of the responses to address quality risks for each component of the ANAO’s system of quality management.

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products, but also in the behaviours of our people and those we contract to deliver work.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework.

The Auditor-General publishes the ANAO Integrity Framework and an annual Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

The objective of the audit was to assess the effectiveness of the Department of the Treasury’s design and delivery of the Housing Australia Future Fund.

The audit objective was to assess whether the expected benefits from the Security Enhancements Program and Hardening the Diplomatic Network have been realised.

The audit objective was to examine whether the Department of Defence has achieved value for money through its management of the Strategic Domestic Munitions Manufacturing.

The audit objective was to assess the effectiveness of the Australian Taxation Office’s management of small business collectable debt.

Audit Practice: Information-gathering, confidentiality and reporting is intended for officials within government entities responsible for activity that may be the subject of an ANAO audit. It outlines the operation of legislative provisions relating to information-gathering, access and confidentiality. It also explains the ANAO’s reporting processes.

The objective of the audit was to assess the effectiveness of the design and delivery of the Urban Rivers and Catchments Program in support of achievement of program outcomes.

The objective of this audit was to assess whether IP Australia’s use of artificial intelligence in the patent rights process is effective.