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The objectives of the audit were to:determine whether entities had established effective internal control frameworks and processes to mitigate the risks associated with FBT obligations and transactions;assess whether the internal control frameworks and processes supported the payment of FBT and the reporting of reportable fringe benefit amounts (RFBAs) on employee payment summaries in accordance with the legislation;identify sound and better practices in the administration, management and operation of systems for collecting, collating, calculating, reporting and remitting FBT; and as necessary, recommend improvements in the controls and practices relating to the administration of FBT in the audited entities.
Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to the Challenge of Change : Driving Governance and Accountability CPA Forum 2004
The objective of the audit was to assess the effectiveness of the design process for the Rural Research and Development for Profit Programme, including performance measurement and reporting arrangements.
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The objective of this follow up audit was to examine Customs' implementation of the eight recommendations in the ANAO Report No.16 2004–05 and the two related recommendations from JCPAA Report 404. The audit has had regard to issues affecting the implementation of the recommendations and has taken into account changed circumstances and new administrative arrangements since the previous audit.
The objectives of this performance audit were to provide assurance that there were effective measures in place to safeguard the national collections and that institutions had processes in place to provide access to them. The ANAO also examined the extent to which the national cultural institutions have implemented the eleven recommendations from the previous report, Safeguarding Our National Collections (Audit Report No.8 1998-99).
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an the Australasian Evaluation Society - International Conference
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Third ACAG Conference, Canberra
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the International Consortium on Governmental Financial Management - Washington
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Institute of Internal Auditors (IIA) - Australia SOPAC ?98 The IIA - Australia, South Pacific and Asia Conference
The audit reviewed the Australian Taxation Office's use of audit of individual taxpayers as part of its approach to encouraging taxpayer compliance. The objective of the audit was to examine the use of audit as an element of the compliance management function within the Individuals Non-Business line of the ATO.