The objectives of this audit were to:

• provide assurance to the Parliament on the effectiveness of internal audit operations; and
• determine whether internal audit generally operates at, or near, recognised better practice.

The criteria used to measure internal audit effectiveness were based on four principles developed as part of the audit. These principles and criteria deal with the level of management support and authority; the use of a risk-focus to address client needs; the appropriate balance of skills and knowledge; and the use made of continuous improvement processes and measurement of performance effectiveness.

The objective of the audit was to examine the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 and the enhanced Commonwealth performance framework.

The objective of the audit was to review the efficiency, economy and administrative effectiveness of departmental activities leading to the letting of the contract with SPCL and its subsequent administration. This included, among other things, an examination of action taken to protect the Commonwealth's interests and the adequacy of relevant departmental guidelines and processes. A primary aim of the audit was to identify the facts of the particular case, including any administrative inadequacies that led to unnecessary financial exposure for the Commonwealth and less than satisfactory outcomes. In particular, the audit aimed to identify elements of better practice that could be followed under similar circumstances or programs in the future.

Mr Ian McPhee - Auditor-General for Australia, presented to the Australian Institute of Company Directors, in conjunction with the Institute of Internal Auditors Australia

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an Occasional Paper

The audit examined a range of issues in relation to the development of certified agreements in the APS with particular emphasis on the link between improved pay and conditions and increased productivity, and the funding of agreements. The objectives of the audit were to:

• provide an overview of the range of wage outcomes included in the first round of APS certified agreements;
• identify the administrative arrangements agencies have in place to measure any improvements in productivity that were linked to pay increases;
• determine how agencies funded their certified agreements;
• review the reporting and accountability arrangements agencies have in place to monitor progress and to evaluate the outcomes of their certified agreements;
• determine the extent to which agencies complied with the employment terms and conditions outlined in their certified agreements that contributed to paying for their agreement or measuring and/or assessing improvements in productivity; and
• examine the role of central coordinating agencies in reviewing agencies' certified agreements.

The audit objective was to examine whether selected entities in the Health and Education portfolios implemented the Joint Committee of Public Accounts and Audit and other parliamentary inquiry report recommendations and agreed ANAO performance audit recommendations.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Government Solicitor Seminar

Mr Mr Ian McPhee - Auditor-General for Australia, presented to the Risk Management Institute of Australia and the Australasian Compliance Institute, at the 2nd Annual GRC Conference, Melbourne

The objective of the audit was to assess the effectiveness of the selection, implementation, operation and monitoring of FRCs by AGD and FaHCSIA. The three main criteria for this audit assessed whether AGD and FaHCSIA had effectively:

• planned and implemented the FRC initiative, including the FRC selection and funding processes;
• undertaken administration activities to guide the operation and progress of the FRC initiative towards meeting its objectives; and
• monitored, evaluated and reported on the performance of FRCs.