The objective of this audit is to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.

Audit criteria

The ANAO proposes to examine whether:

  • appropriate planning was undertaken for rapid implementation;
  • changes in the ATO’s risk environment were appropriately assessed, documented and communicated; and
  • identified risks have been effectively managed, monitored and reviewed.