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

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About us

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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The objective of this audit is to assess the effectiveness of the Australian Taxation Office’s (ATO) regulation of self-managed superannuation funds (SMSFs).

Audit criteria

The ANAO proposes to examine:

  • Does the ATO effectively manage risks associated with the regulation of SMSFs?
  • Does the ATO ensure SMSF compliance, and is noncompliance effectively monitored and reported?
  • Does the ATO effectively investigate and sanction SMSFs that are not compliant with their obligations?

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Work program portfolio

This in-progress Performance audit is featured in 1 annual audit work program portfolio: