Kristian Gage, Executive Director (ANAO Senior Advisor to the Audit Board of the Republic of Indonesia) – Corporate Management Group, Australian National Audit Office, delivered a presentation as a part of ASOSAI’s international seminar ‘How to Meet the Public Expectation on SAI’, in Bali, Indonesia, on 12 December 2023.  The presentation was titled Ensuring Reliability and Credibility by Leveraging Transparent Processes and Methods.


The slidedeck for the presentation can be downloaded at Related documents on this page. The text of the slides is available below.

Transparency, Accountability and Credibility

  • As an organisation, we stress high standards to ensure independence and accountability across all levels of our organisation.
  • We are committed to demonstrating transparency of our operations.
  • Transparency helps drive performance and accountability, facilitates trust, and leads to better engagement with key partners and stakeholders.
  • As an organisation, we can contribute to improved transparency and integrity in the public sector through our audit and assurance activities, as well as through our corporate disclosures.
  • We also have a robust process for audit quality and ensuring that reported information is accurate and reliable which enables trust in the ANAO’s work.


Robust methodology, supported by standardised documentation tools and templates.

Elements of good practice:
  • Regularly review and update to reflect: changes to auditing standards; better practice; new and emerging products; findings from QA, etc.
  • Adopt same standards as the auditing profession, consistent with International (ISSAI) and Australian audit standards.
  • Audit manual published on our website to: promote transparency around audit process.
  • Publication of the Annual Audit Work Program and approach undertaken.

Audit Quality:

Quality is fundamental to support integrity of audits and confidence of the Parliament.

Elements of good practice:
  • Quality Assurance Framework and Plan.
  • Annual Audit Quality Report.
  • Results of QA reviews published.
  • Audit Quality Indicators (AQIs) reported against.
  • Root Cause Analysis.
  • Publication of external reviews.
  • Application of INTOsaint.


Scrutiny of ANAO’s primarily occurs through the review of audit reports by the JCPAA, attendance by ANAO officials at Parliamentary Committee hearings, including at Senate Estimates, and by providing responses to questions from parliamentarians.

Elements of good practice:
  • The ANAO’s engagement with the Parliament is published on our website.
  • Consult with Parliament as to its priorities.
  • ANAO subject to external reviews – peer review; internal and external audit; voluntary review by regulator.
  • Results of external reviews published on website.


We seek to provide greater transparency through public reporting and improve accessibility.

Elements of good practice:
  • Reports available to public on website.
  • Digital-first strategy.
  • Improved accessibility to information in reports: clear and concise conclusions and recommendations; one-page audit snapshots; more concise reporting; key learnings for all entities.
  • Audit Insights publication.

Audit Insights:

The aim of audit insights is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons.

Through Insights (formerly Audit Insights) publications, the ANAO aims to contribute to improved public sector performance.

Published on the ANAO website.

Good Governance:

Integrity is critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. It is critical to the operations and reputation of the ANAO that the organisation maintains strong institutional integrity.

Elements of good practice:
  • Tone from the top.
  • Code of conduct and values and behaviours.
  • Integrity framework; appointment of Integrity Advisor; publication of integrity report.
  • Transparency of operations.
  • Culture and integrity training.

Corporate Disclosures:

We proactively make various corporate disclosures to ensure we public expectations of integrity, accountability, independence, transparency and professionalism.

Elements of good practice:
  • Gifts and benefits policy and publication of register on website.
  • Publication of expenses incurred by Auditor-General.
  • Adoption of transparency reporting principles in annual report, similar to corporate entities.
  • Leading by example - adoption of reporting better practices; remuneration disclosures; audit of performance information; publication of key artefacts of the ANAO on website.