This audit would review the progress of the Digital Identity system's implementation, design and functionality, the roles and responsibilities of stakeholders (the Digital Transformation Agency (DTA), the Australian Taxation Office (ATO), Services Australia and service providers), and the allocation and expenditure of funding, including contract management.

The Digital Identity program is led by the DTA and is made up of four intersecting elements: the Trusted Digital Identity Framework, the identity exchange (run by Services Australia), digital identity providers (currently myGovID managed by the ATO) and over 75 services currently connected to the system.