The objective of the audit was to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

Audit Lessons — Management of Corporate Credit Cards is intended for officials working in financial management or governance roles with responsibility for the management of corporate credit cards.

You are invited to contribute to the annual audit work program of the Australian National Audit Office (ANAO). Please review the draft potential performance audit topic list and tell us what you think.

The Auditor-General is an independent officer of the Parliament whose role is to support accountability and transparency in the Australian Government sector by providing independent reporting to the Parliament. The Auditor-General’s reports assist the Parliament to hold government entities accountable and to drive improvements in public administration.

The Auditor-General is assisted by the Australian National Audit Office (ANAO) to conduct a range of audits in Australian Government entities, such as:

• mandated annual financial statements audits, including the audit of the Australian Government’s consolidated financial statements;
• performance audits;
• assurance reviews (including the Defence Major Projects Report and audits by arrangement); and
• audits of the annual performance statements and measures of Commonwealth entities and Commonwealth companies and their subsidiaries.

Contributions must relate to the performance or expenditure of Commonwealth public sector entities. The ANAO does not investigate complaints or disputes, review or provide legal decisions, and does not comment on the merits of government policy and legislation.

You can find information about the ANAO’s approach to the development of the performance audit program and planning criteria in an audit insights on the Auditor-General's annual audit work program.

While your contribution will be considered and handled with care, we will not provide you with feedback on your submission. The confidentiality of your contribution may be protected by law (see section 36 of the Auditor-General Act 1997). In addition, any personal information gathered by the ANAO will be treated in accordance with the ANAO Privacy Policy.

Please send feedback about this draft program to communication@anao.gov.au. Submissions close on 11 April 2025 at 11:59pm (Australian Eastern Standard Time).

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

The audit objective was to assess the Australian Taxation Office’s effectiveness in managing complaints.

The purpose of the audit was to assess the effectiveness of Sport Integrity Australia’s management of the National Anti-doping Scheme.

The policy for responsible use of artificial intelligence (AI) in government includes mandatory requirements to nominate accountable officials and publish AI transparency statements. This statement provides details of the Australian National Audit Office (ANAO) implementation of these policy requirements.

The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.

The focus of this report is on the 2023–24 performance statements audits of 14 entities. The third year of the implementation of the performance statements audit program has shown that entities continue to improve their strategic planning and performance reporting processes and practices.

The objective of this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.

The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2024. 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 2024. 

The objective of the audit was to assess whether the Bureau of Meteorology is effectively managing assets in its observing network.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the major projects report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year, and is undertaken at the request of the Joint Committee of Public Accounts and Audit.

The objective of the audit was to assess the effectiveness of the administration of the Pharmaceutical Benefits Scheme.

The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

Welcome to the second edition of the ANAO’s quarterly Audit Matters newsletter. The purpose of Audit Matters is to provide updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

It’s no secret that a federal election is due to happen. No doubt your minds will turn to your entities’ preparedness for this event now or in the near future. At the time the election is called, I’ll write out to entities to help people understand how the ANAO operates during an election period.

Rona Mellor PSM, Deputy Auditor-General

The objective of the audit was to assess the effectiveness of the management of conflicts of interest by Aboriginal Hostels Limited (AHL), Aboriginal Investment NT and Outback Stores.

The objective of this audit was to assess the effectiveness of the design process for the Energy Price Relief Plan.

The objective of the audit was to assess whether the Murray–Darling Basin Authority (MDBA) had complied with gifts, benefits and hospitality requirements.

The Australian Public Service Employee Census is an annual survey administered by the Australian Public Service Commission. The survey is used to collect confidential attitude and opinion information from APS employees on issues in the workplace. The survey provides an opportunity for ANAO employees to share their experiences of working within our organisation and the public service. This census action plan outlines the key focus areas for the ANAO in responding to the feedback.

The audit objective was to examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

The objective of the audit was to assess the effectiveness of the implementation and award of funding for Round 1 of the Growing Regions Program.

The objective of the audit was to assess the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

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 ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The Framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Framework and annual Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

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 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 priorities, activities and performance measures by which we will be held to account. The ANAO 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 identified quality risks.

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.

This Audit Quality Report sets out the Auditor-General’s evaluation on the implementation and operating effectiveness of the ANAO Quality Management Framework. The report:

• provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Management Framework;
• outlines ANAO performance against benchmarks on audit quality indicators; and
• outlines the ANAO’s performance against the quality assurance strategy and deliverables set out in the Quality Management Framework and Plan 2023–24.

The objective of the audit was to examine whether the procurements that Department of Foreign Affairs and Trade conducts through its Australian Passport Office are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The objective of the audit was to assess the effectiveness of Australian Skills Quality Authority’s fraud control arrangements as the national regulator of the vocational education and training sector.