Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Speeches and papers
Published: Monday 25 October 2021
Published
The ANAO provided a case study to SAI Russia, as a follow-up to the Moscow Declaration SAI Russia is publishing a collection of case studies and best practices of strategic approach to public auditing. The case study was titled Using data analytics for risk-based performance audit planning.
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Performance audit (Auditor-General Report No. 39 of 2005–06)
Published: Thursday 11 May 2006
Published
The objectives of the audit were to provide assurance that Artbank was effectively meeting its charter of: acquiring art by contemporary artists; expanding the number of public places that Artbank's collection is rented and displayed; and managing its collection and rental scheme. The audit also examined Artbank's governance arrangements, and its programmes for marketing, client development, performance management, budgeting, debt management and also sought client feedback on Artbank's operations via a survey.
Entity
Agriculture Fisheries and Forestry Australia; Department of Communications Information Technology and the Arts
- Public sector board members have of a duty to disclose and manage material personal interests. The composition of boards can include members who are appointed based on their specialist expertise and industry affiliations. This presents risks to corporate Commonwealth entities — the integrity of operations and functions of an entity can be compromised if conflicts of interest are not managed. Corporate Commonwealth entity boards should assess these risks and develop appropriate arrangements to manage conflicts of interest, including policies and procedures that are tailored to entity risks and training that is specific to board members’ roles. Establishing assurance activities over the management of board conflicts of interest can help to help to ensure arrangements are operating effectively.
- Meaningful engagement with stakeholders can help ensure the objectives of a program are practical, achievable and reflect the needs of the community. The department established multiple channels of engagement, including public surveys and workshops, which provided effective mechanisms to consult with a wide range of stakeholders. Entities should ensure sufficient time is allowed in the design phase for this consultative process to occur and be aware of stakeholder consultation fatigue and adjust approaches accordingly.
- The adequate and timely implementation of agreed audit recommendations is an important element of realising the full benefit of those recommendations. It also serves to demonstrate the entity’s commitment to improving public administration and being accountable to parliament.
- Ongoing consideration by senior executives and the accountable authority of the effectiveness of fraud controls, residual risk ratings and changes to environmental factors should be documented to meet requirements under the Public Governance, Performance and Accountability Act 2013, including when a decision has been made that no further action is required.
Performance audit (Auditor-General Report No. 7 of 2022–23)
Published: Tuesday 29 November 2022
Published
The audit objective was to examine the effectiveness of the Department of Defence’s administration of the Integrated Investment Program since 2016.
Entity
Department of Defence, Department of Finance
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Performance audit (Auditor-General Report No. 23 of 1999–2000)
Published: Monday 20 December 1999
Published
The objectives of this audit were to improve: the accountability of the Australian Taxation Office to Parliament and the Government by the provision of advice that follows up on the ATO's implementation of the previous ANAO Report; and on the recommendations of the then Joint Committee of Public Accounts arising from its consideration of that Report and the efficiency, effectiveness and equity of debt collection by the ATO.
Entity
Australian Taxation Office
Performance audit (Auditor-General Report No. 10 of 2011–12)
Published: Thursday 3 November 2011
Published
The audit objective was to assess the effectiveness of DEEWR‘s administration of the initial phases of the NP ECE. The high-level criteria used to make this assessment were the appropriateness of DEEWR‘s:
- establishment of a sound foundation for implementation, including implementation plans, monitoring arrangements and an Indigenous strategy for universal access; and
- ongoing monitoring and support activities, including assessing progress reports, making payments, maintaining relationships, improving data quality and public reporting.
Entity
Department of Education, Employment and Workplace Relations
Insights: Audit practice
Published: Thursday 26 April 2018
Published
The Auditor-General publishes an annual audit work program in July each year, which takes regard of the priorities of the Parliament as outlined in the Auditor-General Act. The purpose of the program is to inform the Parliament, government sector entities and the public of the audits we propose to deliver throughout the financial year. The program covers financial statement and performance audits, and other assurance activities.
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