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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.
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The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.
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Mr Ian McPhee - Auditor-General for Australia, presented at the National Archives of Australia Seminar, Parliament House, Canberra
The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.
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The objective of this audit was to assess whether Human Services has an effective high-level compliance strategy for administered payments made under the Centrelink and Medicare programs.
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The objective of the audit is to assess the effectiveness of the Department of the Prime Minister and Cabinet’s implementation of food security initiatives for remote Indigenous communities.
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The objective of this audit was to assess the effectiveness of NBN Co Limited’s (NBN Co’s) strategies to manage its transition from building to operating the national broadband network.
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The Australian National Audit Office, in partnership with the Australian Capital Territory Audit Office hosted the 12th Meeting of the Pacific Association of Supreme Audit Institution’s (PASAI) Regional Working Group on Environmental Auditing. The meeting was held from 17-19 September 2024 in Canberra, Australia.
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The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.
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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.