The objective of this follow-up audit was to examine the ATO's implementation of the 20 recommendations in: The Administration of Petroleum Excise Collections (Audit Report No.17, 2001(02); and The Administration of Tobacco Excise (Audit Report No. 55, 2001(02), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations. The audit also aimed to identify scope for improvement in the ATO's administration of petroleum and tobacco excise. Follow-up audits are recognised as an important element of the accountability processes of Commonwealth administration. The Parliament looks to the Auditor-General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow-up audits keep the Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.

The objectives of this audit were to:

• examine the effectiveness of ASIC's processes for receiving reports of suspected breaches of the Corporations Act; and
• assess the efficiency with which statutory reports are referred and investigated by ASIC.

The audit commenced in February 2006. ANAO undertook an assessment of ASIC's processes for receiving and referring for investigation statutory reports. ANAO also undertook a detailed examination of a random sample of 416 statutory reports received by ASIC in the period 2002–03 to 2004–05.

The audit scope did not extend to the role of the Commonwealth Director of Public Prosecutions in prosecuting offences referred to it by ASIC.

The objective of the audit was to examine the effectiveness of Defence’s quarterly performance report as a mechanism to inform senior stakeholders about risks and issues in the delivery of capability to the Australian Defence Force.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2003. It includes a comment by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.

This edition is intended for officials within government entities responsible for governance, internal audit or a government activity that may be the subject of an ANAO performance audit. The purpose of Insights: Audit Practice is to explain ANAO methodologies to help entities prepare for an ANAO audit.

The objective of this report is to provide comprehensive information on the status of selected Major Projects, as reflected in the Project Data Summary Sheets prepared by the DMO, and the Statement by the Chief Executive Officer (CEO) of the DMO, and including the ANAO’s review of the preparation of the PDSSs by the DMO.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2009. It includes a foreword by the Auditor-General, an overview of the Office, a report on performance, details about management and accountability, and the financial results.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2012. It presents an overview including the role and vision of the Office, a report on performance, details about management and accountability, and the financial results.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2010. It includes a foreword by the Auditor-General, an overview including the role and responsibilities and vision of the Office, a report on performance, details about management and accountability, and the financial results.

The objective of this audit was to assess the coordination of Australian, State and Territory Government climate change programs and the integrity of measuring and reporting of Australia's greenhouse gas emissions and abatement. Particular emphasis was given to the:

• coordination of Australian Government and State/Territory climate change programs;
• integrity of the national inventory to measure Australia's greenhouse gas emissions; and
• integrity of measuring and reporting government abatement measures.