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Auditor-General Report No. 60 of 2002–03
Closing the Books
Published
Friday 27 June 2003
Portfolio
Across Entities
Entity
Across Agency
Closing the books processes sometimes referred to as 'month-end or year-end processing' are those processes undertaken by organisations in order to generate periodic financial information. This audit focused on the monthly closing the books processes undertaken at six of the material Commonwealth organisations, in order to provide some generic conclusions on the operation and effectiveness of these periodic processes in the Commonwealth and to identify opportunities for improvement.