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Auditor-General Report No. 16 of 2000–01
Australian Taxation Office Internal Fraud Control Arrangements
Published
Wednesday 29 November 2000
Portfolio
Treasury
Entity
Australian Taxation Office
Sector
Taxation
Treasury
The objective of this audit was to assess the administration of internal fraud control arrangements in the ATO and to identify areas with potential for improvement as well as identified better practice. To achieve this objective the ANAO focussed on five key areas. These were:
- the application of the ATO's corporate governance processes to the internal fraud control activities;
- the prevention of internal fraud within the ATO;
- the related use of information technology to minimise fraud risks;
- the detection of internal fraud within the ATO; and
- ATO fraud investigation procedures and practices.