Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
- The effective management of complaint records enables analysis to be undertaken to identify trends over time and any necessary improvements to business practices. Proper records also provide assurance that complaints are being managed and addressed where appropriate.
- Record systems that consist of multiple independent databases and physical files inhibit attempts to analyse and identify trends and emerging or changing business risks. Entities should ensure that information can be aggregated in a form which provides sufficient insight into performance and risk, particularly of organisational priorities.
- Retaining tender assessment working documents—the importance of entities officially filing both tender evaluation reports and detailed individual assessments or modelling to ensure their decisions are transparent and have an accessible audit trail.
- Documentation recording key steps in the policy development process, including advice provided to Ministers and Government and relevant decisions made should be stored in a way that enables easy identification and retrieval.
- Information assets should be effectively managed, including by ensuring that entities not party to the transaction do not hold confidential project-related information.
- Good records should be created of the negotiations process including documentation that clearly identifies each meeting, the participants, agenda and outcomes.
Corporate
Updated: Wednesday 2 May 2018
Updated
The ANAO may collect personal information in the course of undertaking its audit program and for operational purposes not related to its audit work. This policy outlines our personal information handling practices, how we handle specific types of personal information and the information collected online by the ANAO.
Contact
Please direct enquiries about our Privacy Policy through our contact page.
Performance audit (Auditor-General Report No. 6 of 2006–07)
Published: Thursday 12 October 2006
Published
The objective of the audit was to assess the extent to which entities were meeting their recordkeeping responsibilities. In particular, the audit examined how effectively the entities were managing records that were created and stored electronically in corporate recordkeeping systems and in other electronic systems in accordance with recordkeeping requirements.
Entity
The Attorney General’s Department; The Australian Electoral Commission; The Department of the Prime Minister and Cabinet
Performance audit (Auditor-General Report No. 8 of 2009–10)
Published: Thursday 29 October 2009
Published
The objective of this audit was to provide a strategic review on the progress of the Tax Office's implementation of the Change Program.
To achieve this, the ANAO examined:
- the planning for, and governance of, the Change Program, particularly in relation to the management of risk and the assurance framework established by the Tax Office, and its management of contractual arrangements for the project;
- implementation issues associated with Releases 1 and 2 of the Change Program, and more specifically in relation to Release 3, the first use of the new ICP system to process FBT returns; and
- the funding of the Change Program, including measurement and attribution of the costs of the project and consideration of any benefits realisation to date.
Entity
Australian Taxation Office
Performance audit (Auditor-General Report No. 35 of 2006–07)
Published: Wednesday 2 May 2007
Published
The audit objective was to assess whether the early stages of DIAC's preparations for the re-tendering of the detention and health services contracts were consistent with sound practice. The audit focused on governance arrangements, in particular the recordkeeping arrangements, roles and responsibilities of personnel, expert advisors and the probity auditor—matters raised in the previous audit report. The audit did not examine the RFT, which is not due to be issued until April 2007.
Entity
NO-DEPTS-LISTED