This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 24 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the Global Working Group of Auditors-General, Stockholm, Sweden

This report summarises issues regarding financial systems, controls and processes from examinations of major Commonwealth organisations as part of the audits of their financial statements. It raises significant issues warranting attention to improve the quality of the underlying control structures that support public sector financial performance and accountability.

This report summarises issues relating to internal control structures, financial systems, controls and processes arising from the interim phase of the financial statement audits of major commonwealth entities for 2000-2001. Examinations of such issues are designed to assess the reliance that can be placed on control structures, systems, specific controls and processes to produce complete, accurate and valid information for financial reporting purposes.

The objective of the audit was to report the results of the interim phase of the audit of the 2011-12 financial statements of major General Government Sector agencies.

Grant Hehir, Auditor-General for Australia, delivered a presentation titled A reflection of how far performance auditing has come from its roots in the 1970s to where we are today and where we are heading, at the IMPACT Conference in Brisbane on 15 March 2016.

IMPACT brings together Auditors-General, leaders, practitioners, industry experts and academics from across the globe to discuss the future of performance auditing in the public sector, share experiences and question current practices.

The Report summarised major issues in relation to financial systems, controls and processes from examinations of major Commonwealth agencies arising from the interim phase of their financial statements for the financial year 1999-2000.

The Auditor-General responded on 25 July 2022 to correspondence from former Senator the Hon Concetta Fierravanti-Wells dated 3 June 2022 requesting that the Auditor-General consider a request by Kollaras to examine the performance of the Australian Border Force’s administration of the ‘duty drawback scheme’ in 2019–20.