Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Requests for audit
Requests for audit
The Auditor-General receives requests for audit from Members and Senators of the Parliament of Australia relating to the forward work program of the Office. View
Major projects report (MPR)
Major projects report (MPR)
Agriculture, Water and the Environment
Specific risks in this portfolio relate to bushfire recovery, water management, planning and implementation of environmental regulation, environment restoration activities delivered by third parties, regulation and support for agricultural, fisheries and forestry industries, and additional support related to food supply and support for agriculture producers during the COVID-19 pandemic.
Attorney-General’s
Portfolio risk considerations are predominantly related to the efficient and effective delivery of legislative, judicial and investigatory services, with the additional risk of a call for more investigations and inquiries when significant funds are being put into the economy and the demand for citizen services are at a peak.
Australian Taxation Office
Audit considerations are predominantly related to the ATO’s regulatory responsibilities to ensure high levels of compliance with tax and superannuation obligations, and any changes in compliance and controls during the COVID-19 pandemic
Cross-entity
Cross-entity audits are performance audits of the same activity in a number of entities or the administration of a program by a number of entities.
Defence
Audit considerations predominantly relate to the substantial procurement activity currently underway, the management of existing assets and capabilities, governance and reform of a large organisation, and financial management where the valuation of assets and liabilities is complex.
Education, Skills and Employment
A key area of risk for the public sector, including the Education, Skills and Employment portfolio, is the impact of the COVID19 pandemic, both on entity operations but also through the rapid development and implementation of government policy responses, including in coordination with state and territory governments.
Finance
Audit considerations predominantly relate to portfolio responsibilities to advise the government on, and oversee the implementation of, regulatory frameworks for the effective management of the public sector.
Foreign Affairs and Trade
Foreign Affairs and Trade portfolio risks are predominantly related to governance, specifically the need for oversight, compliance and fraud controls, value-for-money frameworks and transparency of performance.
Health
In the Health portfolio, strategic risks predominantly relate to service delivery through other entities, and governance issues. In 2019–20 and into 2020–21, the department and its Chief Medical Officer led the government’s response to the COVID-19 pandemic, acting as the primary source of health advice.
Home Affairs
Portfolio risks predominantly relate to ensuring compliance with governance frameworks, contract and procurement management, as well as emerging risks relating to border control and COVID-19. In addition, risks that may impact the effectiveness of service delivery in the portfolio include workforce management and the bringing together of information and analysis from entities across the portfolio.
Industry, Science, Energy and Resources
In the Industry, Science, Energy and Resources portfolio, risk considerations predominantly relate to the provision of evidence-based advice to government; effective governance of, and service delivery by, portfolio entities; and the management of scientific assets.
Infrastructure, Transport, Regional Development and Communications
Audit considerations predominantly relate to governance, specifically the need for effective oversight of the 29 highly diverse companies and other entities in the portfolio.
Parliamentary departments
Audit considerations are predominantly related to ensuring the safe, secure and efficient functioning of the Parliament and Australian Parliament House, and delivering effective support for parliamentarians. This will include risks relating to achieving value-for-money procurement, cyber resilience, effective security
Prime Minister and Cabinet
Audit considerations predominantly relate to portfolio responsibilities to deliver timely and targeted services to Aboriginal and Torres Strait Islander peoples, and its ability to articulate the performance and impact against policy objectives for the programs and activities it funds.
Services Australia
In Services Australia, delivery depends to a significant extent on effective governance and oversight processes, managing current information and communications technology (ICT) assets while developing new systems, and implementing services on behalf of other agencies.
Social Services
Portfolio risks include compliance management and the business impacts of changing risk tolerance levels during a pandemic, the accuracy and timeliness of payment arrangements, and ensuring system availability and response during periods of peak demand.
Treasury
Audit considerations are predominantly related to policy development, coordination and management of risks in relation to the economic response measures to COVID-19, and implementing related adjustments to financial regulatory settings.
Veterans’ Affairs
Portfolio risks relate to service delivery, both through internal and outsourced delivery, to ensure veterans are supported through timely and accurate DVA payments and services, including throughout the COVID-19 pandemic.