Quality in the delivery of the ANAO’s audit services is critical in supporting the integrity of our audit reports and maintaining the confidence of the Parliament and public sector entities. The ANAO Corporate Plan 2026–27 is the ANAO’s primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the activities and performance measures by which we will be held to account.

This Quality Management Framework and Plan complements the Corporate Plan. It describes the ANAO’s system of quality management and reflects the ANAO’s responses to quality risks for the coming year.

The ANAO Quality Management Framework is the ANAO’s established system of quality management to provide the Auditor-General with:

• reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and
• reports issued by the ANAO are appropriate in the circumstances.

The Quality Management Strategy and Deliverables component of this document identifies the ANAO’s quality objectives and key responses to quality risks. It also supports the Auditor-General’s confidence that those responses are implemented and operating effectively.

The ANAO reports on the audit quality indicators that measure the ANAO’s performance against target benchmarks in the annual Audit Quality Report published on the ANAO website. The Audit Quality Report provides transparency about the implementation and operation of the responses to address quality risks for each component of the ANAO’s system of quality management.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2021. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2021. 

The objective of this audit was to assess the effectiveness of the Australian Office of Financial Management’s (AOFM) management of the Australian Government’s debt.

The objective of this audit is to examine whether the National Anti-Corruption Commission (NACC) effectively conducts procurement activities, demonstrating the achievement of value for money and complying with the Commonwealth Procurement Rules (CPRs).

The audit objective was to assess the effectiveness of the Department of Defence’s administration of investigations and inquiries.

The audit objective was to examine the selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General’s Department.

The objective of the audit was to assess the effectiveness of the design and delivery of the Urban Rivers and Catchments Program in support of achievement of program outcomes.

The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).

The Auditor-General wrote to the Minister for Finance on 3 September 2025 regarding the 2025-26 annual performance statements audit program and other matters. The Auditor-General proposed to consolidate the important progress made by both auditees and the ANAO in the program to date by continuing to audit the 21 entities that were part of the program in 2024–25. The Minister for Finance responded on 29 September 2025 supporting the proposal. The Minister for Finance's response is provided below.

The shared content volume of the ANAO Audit Manual applies to all assurance activity performed by the ANAO, including financial statements and performance auditing. The shared volume addresses key matters affecting compliance with the Auditor-General Act 1997 and other aspects of the ANAO’s legislative framework. It sets out the main requirements of the ANAO’s overall system of quality control in accordance with ASQC1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements.