Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
- Parliamentary committee and Auditor-General recommendations seek to address risks identified through inquiries and audits. Audit committees are required to provide independent advice and assurance on entities’ systems of risk oversight and management and internal controls. Complete and regular reporting to audit and risk committees, including by providing evidence-based closure packs for completed parliamentary committee and Auditor-General recommendations, gives audit and risk committees visibility over how risks are being managed. This assists audit and risk committees to meet their advice and assurance functions.
Financial statement audit (Auditor-General Report No. 51 of 2011–12)
Published: Tuesday 26 June 2012
Published
The objective of the audit was to report the results of the interim phase of the audit of the 2011-12 financial statements of major General Government Sector agencies.
Entity
Across agencies
- Entities should include a rolling program of internal audits that examine key internal controls on a periodic basis.
Speeches and papers
Published: Tuesday 15 March 2016
Published
Grant Hehir, Auditor-General for Australia, delivered a presentation titled A reflection of how far performance auditing has come from its roots in the 1970s to where we are today and where we are heading, at the IMPACT Conference in Brisbane on 15 March 2016.
IMPACT brings together Auditors-General, leaders, practitioners, industry experts and academics from across the globe to discuss the future of performance auditing in the public sector, share experiences and question current practices.
Financial statement audit (Auditor-General Report No. 52 of 1999–2000)
Published: Friday 30 June 2000
Published
The Report summarised major issues in relation to financial systems, controls and processes from examinations of major Commonwealth agencies arising from the interim phase of their financial statements for the financial year 1999-2000.
Entity
Across Agency
Request for audit
Responded: Monday 25 July 2022
Response provided
The Auditor-General responded on 25 July 2022 to correspondence from former Senator the Hon Concetta Fierravanti-Wells dated 3 June 2022 requesting that the Auditor-General consider a request by Kollaras to examine the performance of the Australian Border Force’s administration of the ‘duty drawback scheme’ in 2019–20.
Contact
Please direct enquiries relating to requests for audit through our contact page.
Insights: Audit lessons
Published: Friday 17 May 2019
Published
This edition of audit insights outlines key messages from a series of recent audits examining the effectiveness of governance boards in four corporate Commonwealth entities. The audit observations from this series of audits relate primarily to the ‘soft’ attributes of effective governance such as relationships, behaviours and culture, while also recognising the important interplay with the ‘hard’ attributes of governance such as board composition, appointment processes and independence. The key messages may be relevant for the operations of other Commonwealth boards as well as broader governance arrangements in Commonwealth entities.
Contact
Please direct enquiries through our contact page.
Insights: Audit lessons
Published: Thursday 20 March 2025
Published
Audit Lessons — Management of Corporate Credit Cards is intended for officials working in financial management or governance roles with responsibility for the management of corporate credit cards.
Contact
Please direct enquiries through our contact page.
- 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.
- An effective audit committee is central to an entity’s third line of defence, and should provide independent assurance to the accountable authority that governance, risk management and internal controls are effective. Accountable authorities should ensure their audit committees cover the range of functions required of them under the Public Governance, Performance and Accountability Rule 2014.
