The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has effective procurement and contract management practices that comply with the Commonwealth Procurement Rules and achieve value for money. The audit could examine the planning, competitive processes, and probity controls in procurement activities, as well as the robustness of contract management arrangements to monitor performance, manage risks, and ensure deliverables meet agreed standards. It could also consider how DVA maintains transparency, supports accountability, and mitigates risks of fraud or non-compliance in the use of public funds.