Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Senior Executive Leadership Program - Preparatory day, Hill Station, Canberra

The audit considered the way organisations in the APS process and use cost information. The specific objective was to form an opinion on whether costing processes and uses were: valid, cost effective, and in accordance with the principles of better practice.

The audit reviewed the Australian Customs Service (Customs) fraud control arrangements. The audit objective was to assess whether Customs has implemented appropriate fraud control arrangements consistent with the Commonwealth's Fraud Control Guidelines and the administrative effectiveness of these arrangements.

Address by Richard Rundle, Executive Director, Business Assurance Services, at the Security in Government 2002 Conference

Mr P.J. Barrett (AM) - Auditor-General for Australia, presentation to Macquarie University

The objective of this audit was to establish whether Defence has developed sound fraud control arrangements that are consistent with better practice and fulfil its responsibilities for the protection of public property, revenue, expenditure, and rights and privileges from fraudulent exploitation.

The ANAO undertook an audit of the framework and systems that Industry, Science and Resources had in place to prevent, control, monitor, detect and investigate fraud. The objective of the audit was to assess the effectiveness of these arrangements in relation to departmental administrative functions and program operations.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Australian Taxation Office Staff Conference, Canberra

The audit objective was to determine whether organisations had implemented adequate control frameworks and processes to mitigate the risks associated with GST obligations and transactions. The scope of the audit covered all aspects of GST processing relating to the revenue and expenditure accounting cycles in six Commonwealth organisations. Audit testing of transactions was based on a statistical sample of 160 GST transactions at each of the organisations.

The main objectives of the audit were to examine DOTARS' response to the heightened threat environment following the events of 11 September 2001, and to determine the extent to which DOTARS' monitoring and compliance regime ensures that the aviation industry complies with its security obligations. The scope of the audit included:

• the respective roles and responsibilities of the organisations involved in aviation security;
• the setting of security settings; DOTARS' monitoring of airport, airline and cargo security;
• the action DOTARS takes in response to security breaches; and
• evaluation of aviation security.