The ANAO will conduct a program of audits of entities’ compliance with legislative and Australian Government policy requirements derived from the Public Governance, Performance and Accountability Act 2013, the Public Service Act 1999 and other legislative and policy frameworks. These audits include a focus on public sector ethics, integrity and probity.

Topics that may be considered for audit include compliance with: requirements to establish audit committees; requirements relating to recruitment and remuneration in the Australian Public Service; requirements related to privacy; and information management requirements.

ANAO audits continue to find that in routine areas of public administration (e.g. record keeping, governance, procurement and risk management), performance consistently falls short. Compliance — not just with mandatory requirements, but also their intent — is a hallmark of integrity, and essential to the craft of public administration.

The selection of entities for these audits will be based on relevance, materiality, representativeness and performance history. Audits may include any Commonwealth entities and companies. The audits would examine the effectiveness of entities’ design, implementation and governance arrangements to ensure compliance with relevant requirements.

This audit would assess the effectiveness of Defence’s administration of Defence export permits.

The Department of Defence is responsible for the implementation of the 2018 Defence Export Strategy. The aim of the strategy is to achieve greater export success by building a stronger, more sustainable and more globally competitive Australian defence industry. Defence administers various programs in support of this, including providing assistance to Australian industry participants with entry into international and global Defence supply chains.

Before military goods can be exported, industry participants must apply for and be issued with a Defence export permit. Defence is also Australia’s military and dual-use goods export regulator. It is responsible for assessing applications to export, supply, publish or broker military goods and technology, as well as conducting permit compliance activities. This audit would include examining whether any tension or competing priorities exist between Defence’s export-related responsibilities.

This audit would assess the effectiveness and efficiency of cost recovery activities conducted by IP Australia. Areas to be examined would be cost recovery models used by IP Australia, including business processes, fee structures, how this links to the delivery of its business and how IP Australia ensures arrangements remain fit for purpose with changes to its operating environment. Following the Productivity Commission inquiry in 2016 and the government’s response, IP Australia has completed two fee reviews. In 2023–24 IP Australia recovered more than 98 per cent of its costs by charging for its services.

This audit would examine the effectiveness of Defence’s management of the Integrated Investment Program with a focus on Defence’s costing and approval processes for the projects that comprise the IIP.

The Integrated Investment Program sets out the specific defence capabilities the government will invest in to give effect to the 2024 National Defence Strategy (NDS). The government announced in the 2024–25 Budget process an additional $5.7 billion over the next four years to 2027–28 and $50.3 billion over the next decade to 2033–34, above the previous trajectory over that period. The total funding of $765 billion over the decade includes $330 billion in allocated funding for the capabilities set out in the Integrated Investment Program.

This audit would provide assurance to the Parliament on Defence’s processes for managing its Integrated Investment Program and its reported program and project costs.

This audit would examine the effectiveness of Defence’s procurement and implementation of the Defence Enterprise Resource Planning (ERP) Program to date.

The ERP Program is a Defence-wide priority and a key part of the Defence transformation agenda. The most recent release in May 2025 — ERP Tranche 1B Main release — was Defence’s fifth and largest ERP capability release to date, and was to deliver the finance, procurement, supply chain management, transport management, land maintenance and engineering components of the ERP system. Defence intended for this release to significantly expand the number of users accessing ERP in the course of their day-to-day activities within Defence.

This audit would examine whether the ERP system delivered is consistent with the capability and specifications approved by government.

This audit would assess whether the award of funding under the Urban Rivers and Catchments Program was effective and consistent with the Commonwealth Grants Framework.

The Urban Rivers and Catchments Program is a $200 million grants program that comprises two rounds. The 2022–23 October Federal Budget provided $91 million (from 2022–23) for the first round of the program, and the 2023–24 May Federal Budget provided $109 million (from 2024–25) for the second round of the program. The second round closed on 13 February 2024.

This audit would examine the effectiveness of the Australian Taxation Office’s (ATO) governance of data and analytics.

The ATO has established a new enterprise risk relating to misuse of data and analytics: ‘There is a risk that we (or those we share our data or analysis with) do not lawfully or appropriately use our data and/or analysis, caused by a failure in our data and analytics governance, resulting in adverse impacts on individuals, loss of revenue and/or loss of public trust and confidence and reduction in willing participation.’

The audit would assess the delivery of outcomes achieved by selected entities as intended by government approved New Policy Proposals.

This audit would review the progress of selected components of the Australian Government’s Digital Identity program including the effectiveness of the implementation, design and functionality of the Digital Identity System, roles and responsibilities of stakeholders and the allocation and expenditure of funding, including contract management.

The Digital Identity program is delivered by the Department of Finance (policy and program lead), with Services Australia and the Australian Taxation Office (ATO) delivering critical operational functions. Components of the program include the Digital ID Act 2024, the Identity Exchanges (delivered by Services Australia), myID (the Commonwealth’s Identity Provider, delivered by ATO) and connected services to the system.

The Digital ID Act 2024 and the Digital ID (Transitional and Consequential Provisions) Act 2024 commenced on 1 December 2024 and support the expansion of the Australian Government Digital ID System and introduce a voluntary accreditation scheme for digital ID services providers. The Digital ID Regulator is the Australian Competition and Consumer Commission; and the Office of the Information Commissioner as the privacy regulator and Digital ID Data Standards Chair.

The audit would examine the effectiveness of systems and processes to evaluate Australian Government programs aimed at First Nations peoples.

Auditor General Report 47 2018–19 Evaluating Aboriginal and Torres Strait Islander Programs found that, five years after the establishment of the Indigenous Advancement Strategy (IAS), the development of an evaluation framework was still in the ‘early stages’. The audit made three recommendations. The May 2019 Order to Establish the National Indigenous Australians Agency (NIAA) as an Executive Agency lists ‘to analyse and monitor the effectiveness of programs and services for Aboriginal and Torres Strait Islander people, including programs and services delivered by bodies other than the Agency’ as one of NIAA’s key responsibilities.

The Productivity Commission published the Indigenous Evaluation Strategy in October 2020. Section 24 of the Productivity Commission Act 1998 (PC Act) requires at least one commissioner to have extensive skills and experience in dealing with policies and programs that have an impact on Indigenous persons. A new Indigenous Policy Evaluation Commissioner was appointed to the Productivity Commission on 25 June 2024.