Government entities continue to commission and deploy major ICT systems to improve service delivery, financial management, regulatory capability, or operational efficiency. Effective design, implementation, and management of residual risks and issues is important in ensuring investment in new systems is effective and achieves outcomes. The ANAO could examine whether selected entities have effectively planned and implemented new ICT systems, including ensuring risks are identified and managed, data governance arrangements are adequate, and appropriate assurance is obtained regarding the effective operation of the system prior to commissioning.