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The audit sought to assess how well the Australian Taxation Office (ATO) manages aggressive tax planning. We did this by exploring the nature of aggressive tax planning and the ATO's approach to its management. In the latter context, we looked at:
- the ATO's previous experience with aggressive tax planning and action on previous significant external reviews, particularly dealing with mass marketed investment schemes;
- strategy and operations, intelligence gathering and use; and the identification and management of promoters given their significant role in aggressive tax planning.
The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.
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The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.
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The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.
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The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.
The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The framework serves to assist in ethical decision-making and risk, fraud and misconduct management.
Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.
The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Framework and annual Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.
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The objective of the audit was to express an opinion on the effectiveness of HOP management having regard to: compliance with applicable Australian Government policies; compliance with internal guidelines to assist loans officers to assess applications and manage loans; and programme performance reporting.
The acting Auditor-General responded on 24 September 2024 to correspondence from Senator the Hon Richard Colbeck dated 27 August 2024, requesting that the Auditor-General conduct an investigation to examine the COVID-19 Vaccine Claims Scheme.
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The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.
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The Auditor-General received correspondence from Senator the Hon Don Farrell dated 7 November 2022, requesting that the Auditor-General conduct an investigation to examine the Parliamentary Expenses Management System project.
The Auditor-General met with Senator the Hon Don Farrell on 24 November 2022 to discuss the concerns raised in the request for audit. The request is being considered in the development of the ANAO 2022–23 Annual Audit Work Program.
The Auditor-General provided a follow-up response to Senator the Hon Don Farrell on 14 April 2023.
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The Auditor-General responded on 23 December 2022 to correspondence from Senator Malcolm Roberts dated 29 November 2022, enquiring about public contributions to the Administration of the Disaster Recovery Funding Arrangements performance audit.
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