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 Auditor-General wrote to the Minister for Finance on 26 June 2023 to advise of the outcomes of the 2022–23 annual performance statements audit program, and a proposal for expanding the program of audits in 2023–24 and the following two financial years. The Minister for Finance responded on 18 July 2023 supporting the proposal. The Minister for Finance's full response is provided below.

The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs' (DVA's) planning and management of the Veteran Centric Reform (VCR) program.

The objective of the audit was to assess the Department of Human Services' and the Department of Social Services’ management of selected fraud prevention and compliance Budget measures.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

The objective of this audit was to assess the effectiveness of the Department of Communications and the Arts’ assessment and selection of base stations for funding under the first round of the Mobile Black Spot Programme.

The audit objective was to assess whether the Australian Electoral Commission appropriately established and managed the contracts for the transportation of completed ballot papers and the Senate scanning solution for the 2016 Federal Election.

The audit assessed whether the Streamlining Government Grants Administration Program improved the effective and efficient delivery of grants administration.

The objective of this audit was to assess the effectiveness to date of the implementation of the Tourism 2020 strategy by the Australian Trade and Investment Commission (Austrade) and Tourism Australia.

This edition is targeted at those responsible for implementing internal policies and controls on the receipt of gifts, benefits and hospitality in Australian Government entities. The aim of Audit Lessons is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.