The ANAO could examine the Australian Taxation Office’s (ATO) governance of data and analytics. The ATO has established a new enterprise risk relating to misuse of data and analytics. In Auditor-General Report No. 26 2024-25 Governance of Artificial Intelligence at the Australian Taxation Office, the ATO expressed:

“There is a risk that the ATO (or those the ATO shares data or analysis with) does not lawfully or appropriately use its data and analysis, caused by a failure in its or its partners’ data and analytics governance, resulting in adverse impacts on individuals, loss of revenue and/or loss of public trust and confidence and reduction in willing participation.”

The ANAO could examine the measures to reduce the backlog in processing of visas, modernise the visa system and embed simplification. The ANAO agreed to consider this topic in response to Recommendation 17 of the Joint Standing Committee on Migration in its September 2024 report Migration, Pathway to Nation Building. The Department of Home Affairs has introduced new measures in its performance framework that relate to efficiency, quality, timeliness and output in visa processing. An audit could also consider the extent to which the introduction of the new performance measures has been supported by, or driven the development of, improved visa program management practices.

Construction of Western Sydney International (Nancy-Bird Walton) Airport is underway and expected to begin operations in 2026. WSA Co Limited (WSA Co), a government business enterprise (GBE), was established in 2017 to develop and operate the Western Sydney airport. The ANAO could assess WSA Co’s strategies to manage the transition from building the infrastructure to operating the airport. This may include examining WSA Co’s transition activities such as the management of cargo and passenger services, infrastructure and key airport management contracts.

The ANAO could assess Australian Competition and Consumer Commission’s regulation of supermarkets through the mandatory Food and Grocery Code of Conduct. The Food and Grocery Code of Conduct is a mandatory code to regulate the conduct of large grocery businesses towards their suppliers. The code has been in place since April 2025.

The ANAO could assess whether the Department of Parliamentary Services’ procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The ANAO could assess the management of coordinated whole-of-government procurement arrangements and whether they are achieving the intended objectives as well as realising efficiencies in process, price, service and quality for the Commonwealth.

The ANAO could assess the governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and ANAO performance audit recommendations. Parliamentary committee and Auditor-General reports identify areas where administration can be improved and make recommendations to improve the delivery of outcomes. Once entities have agreed to implement performance audit recommendations, or in the case of parliamentary committee reports, the Australian Government has committed to the implementation of recommendations, timely implementation in line with the intended outcome of the recommendation is important in achieving the full benefit of the recommendation.

The ANAO could assess the administration of procurement on the construction and development of the National Security Office Precinct (Precinct). The Department of Finance is leading the development of the Precinct at the York Park in Barton, ACT. The Precinct will provide a permanent solution to the critical accommodation and capability requirements of several national security and other Commonwealth agencies and is expected to accommodate up to 5,000 workers.

The ANAO could assess the Department of Parliamentary Services’ (DPS) management of assets. According to its 2026–27 Portfolio Budget Statements, DPS is responsible for the management of approximately $3.4 billion in combined administered and departmental assets. Key assets include land and buildings ($3 billion); heritage and cultural assets, including the Parliament House art collection ($134 million); and property, plant and equipment ($111 million).

The ANAO could continue the ANAO’s series of audits on cyber security. The scope would include assessing selected entities’ cyber security frameworks and controls against the controls required under the Protective Security Policy Framework and the Australian Signals Directorate’s Essential Eight Maturity Model.