Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
This edition of Audit Insights summarises key messages for all Australian government entities from a series of Australian National Audit Office (ANAO) performance audits that have examined service delivery through other entities. It discusses the importance of establishing appropriate service delivery governance arrangements between entities, understanding risk tolerances and managing service delivery risks, and establishing performance monitoring and measurement arrangements.
Please direct enquiries through our contact page.
The ANAO Quality Assurance Framework is the system of quality control that the ANAO has established to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO standards and applicable legal and regulatory requirements and reports issued by the ANAO are appropriate in the circumstances.
The Audit Quality Report demonstrates the ANAO assessment of the implementation and operating effectiveness of the elements of the ANAO Quality Assurance Framework. The report provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Assurance Framework, and reports audit quality indicators measuring ANAO performance against target benchmarks.
This report also includes the achievement of the quality assurance strategy and deliverables set out in the ANAO Quality Assurance Framework and Plan 2019–20.
Please direct enquiries through our contact page.
The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.
Please direct enquiries through our contact page.
This report complements the interim phase report, and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.
The objective of this audit was to assess the effectiveness of the National Recovery and Resilience Agency's administration of the Disaster Recovery Funding Arrangements (DRFA).
Please direct enquiries through our contact page.
The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to examine whether the procurements that Department of Foreign Affairs and Trade conducts through its Australian Passport Office are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.
Please direct enquiries through our contact page.
The objective of this audit was to examine the effectiveness of the National Disability Insurance Agency’s (NDIA) fraud control program and its compliance with the Commonwealth Fraud Control Framework.
Please direct enquiries through our contact page.
The Auditor-General responded on 22 April 2022 to correspondence from Senator the Hon Eric Abetz dated 28 March 2022, requesting that the ABC’s defamation case payment be included as a topic in the ANAO’s Annual Audit Work Program 2022–23.
Please direct enquiries relating to requests for audit through our contact page.
The objective of the audit was to assess the effectiveness of the department’s regulation of appliance and equipment energy efficiency standards.
Please direct enquiries through our contact page.
The objective of the audit was to examine the effectiveness of the Department of Defence’s administration of contractual obligations to maximise Australian industry participation.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the Australian Maritime Safety Authority’s (AMSA) management of the Aids to Navigation maintenance procurement.
Please direct enquiries through our contact page.
The objective of the audit was to assess whether the Royal Australian Mint’s strategies for addressing the impacts of declining demand for Australian circulating coins are appropriate and effective.
Please direct enquiries through our contact page.
The speech delivered by the Acting Deputy Auditor-General and the presentations by ANAO speakers at the Financial and Performance Reporting Forum held on Friday 5 July 2024 are now available.
If you would like a copy of the video recording please contact External.Relations@anao.gov.au
If you have any questions about the Financial and Performance Reporting Forum please contact External.Relations@anao.gov.au
The audit objective was to assess the effectiveness of the framework in place to have a regulatory Ministerial Statement of Expectations and a responding Statement of Intent in place.
Please direct enquiries through our contact page.
The audit objective was to assess whether the Australian Government has established an appropriate framework for responding to crises.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Department of Health and Aged Care’s fraud control arrangements, with a specific focus on the Indigenous Australians’ Health Programme.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the design process for the Energy Price Relief Plan.
Please direct enquiries through our contact page.
The Auditor-General Act 1997 establishes the mandate for the Auditor-General to undertake financial statement audits of all Australian Government entities including those of government agencies, statutory authorities and government business enterprises.
Our interim audits of agencies encompass a review of governance arrangements related to agencies’ financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. The ANAO’s examination of these areas is designed to assess the reliance that can be placed on agencies’ internal controls to produce complete and accurate information for financial reporting purposes.
An Audit Committee Chairs Forum was held on Friday, 4 December 2020. The venue was the Australian National Audit Office, 38 Sydney Avenue, Forrest ACT.
The text on this page is the communique from the forum.
Please direct enquiries through our contact page.
The objective of the audit was to examine the effectiveness of planning and delivery of the security upgrade capital works program at Parliament House by the Department of Parliamentary Services.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness of the Department of Health, Disability and Ageing’s administration of the Future Fit Program.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax (GST).
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of administration of physical security in the revised Protective Security Policy Framework.
Please direct enquiries through our contact page.
The audit objective was to examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.
Please direct enquiries through our contact page.
In this inaugural edition of audit insights, we look at the history and mandate of the Auditor-General of Australia, the functions delivered under the Auditor-General Act, the purpose of the Australian National Audit Office (ANAO) and our relationship with the Australian Parliament.
Please direct enquiries relating to audit insights through our contact page.
The objective of this audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations relating to improving the accuracy and completeness of the electoral roll and other matters from Audit Report No.28 2009–10 that have not previously been followed-up by the ANAO.
Please direct enquiries relating to reports through our contact page.
The audit objective was to examine the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals, including its implementation of recommendations from Auditor-General Report No.3 of 2015–16 Regulation of Great Barrier Reef Marine Park Permits and Approvals.
Please direct enquiries through our contact page.
Records Management is targeted at all Australian Government officials. It also benefits those in information management roles.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the design and establishment of the National Reconstruction Fund Corporation.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.
Please direct enquiries through our contact page.
The Australian Public Service Employee Census is an annual survey administered by the Australian Public Service Commission. The survey is used to collect confidential attitude and opinion information from APS employees on issues in the workplace. The survey provides an opportunity for ANAO employees to share their experiences of working within our organisation and the public service. This census action plan outlines the key focus areas for the ANAO in responding to the feedback.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.
Please direct enquiries through our contact page.
The Auditor-General responded on 6 April 2023 to correspondence from Senator Andrew Bragg dated 8 March 2023, requesting that the Auditor-General conduct an investigation into the costs of the ongoing legal dispute concerning the Commonwealth and Dr Monique Ryan MP. The Auditor-General responded on 11 May 2023 to follow-up correspondence from Senator Bragg dated 18 April 2023, requesting a timeline for finalisation of the 2022–23 financial statements audit of the Department of Finance.
The Auditor-General responded on 15 December 2023 regarding the ANAO enquiries and that the results are published in the Auditor-General Report No.9 (2023-24) Audits of the Financial Statements of Australian Government Entities ended 30 June 2023 that tabled in the Parliament on 14 December 2023.
Please direct enquiries relating to requests for audit through our contact page.
The audit objective was to assess the departments of Health and Human Services’ administration, including oversight and monitoring arrangements, for the Indemnity Insurance Fund.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the design process and monitoring arrangements for the National Innovation and Science Agenda by the relevant entities.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess the effectiveness of the Department of Health’s implementation of the National Ice Action Strategy (NIAS).
Please direct enquiries through our contact page.
The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Australian Competition and Consumer Commission in managing compliance with fair trading obligations.
Please direct enquiries relating to reports through our contact page.
The ANAO’s governance structure and practices support the Auditor-General in the oversight of the organisation, management of its resources and the delivery of quality audit products. The corporate governance framework, processes and related organisational capability supports the delivery of the ANAO’s purpose, and meets public and community expectations of probity, accountability and transparency.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.
Please direct enquiries through our contact page.
The audit objective was to examine Defence’s administration of Materiel Sustainment Agreements (MSAs) and the contribution made by MSAs to the effective sustainment of specialist military equipment.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Department of Employment and the Department of Education and Training's administration of the Shared Services Centre to achieve efficiencies and deliver value to its customers.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to examine the effectiveness of the National Indigenous Australians Agency’s management of provider fraud and non-compliance risks.
Please direct enquiries through our contact page.
The objective of this audit was to assess whether the National Gallery of Australia (NGA) and the Australian War Memorial (the Memorial) have implemented effective collections management practices.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness of the Department of the Environment and Energy’s design of the Threatened Species Prospectus.
Please direct enquiries through our contact page.
The objective of this audit is to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts effectively managed the approval and administration of the Australian Government’s $2.2 billion funding commitment towards Suburban Rail Loop East.
Please direct enquiries through our contact page.
Grant Hehir, Auditor-General for Australia, attended the XXIII Commonwealth Auditors-General Conference in New Delhi, India, and presented a keynote speech on 22 March 2017 titled Environmental Audit: A Commonwealth Perspective.
Please direct enquiries relating to speeches through our contact page.
The audit objective was to assess the effectiveness of the Australian National University’s governance and control framework.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness and efficiency of the management of threatened species and ecological communities under the Environment Protection and Biodiversity Conservation Act 1999.
Please direct enquiries through our contact page.
The objective of this audit was to assess whether the National Library of Australia and National Film and Sound Archive (NFSA) have implemented effective collection management practices.
Please direct enquiries through our contact page.
The objective of this audit was to examine the effectiveness of the governance arrangements for the Special Broadcasting Service Corporation (SBS).
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the management of cyber risks by the Department of the Treasury, National Archives of Australia and Geoscience Australia.
Please direct enquiries through our contact page.
The objective of the audit was to examine the effectiveness of Industry’s administration of the Ethanol Production Grants Program, including relevant advice on policy development.
The audit objective was to assess the progress of the AIR 6000—New Air Combat Capability project in delivering the required combat aircraft within approved cost, schedule and performance parameters.
The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess the effectiveness of the Department of Agriculture and Water Resources' implementation of the new biosecurity legislative framework.
Please direct enquiries relating to reports through our contact page.