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Auditor-General Report No. 53 of 2001–02
Goods and Services Tax Administration by Commonwealth Organisations
Published
Wednesday 29 May 2002
Portfolio
Across Entities
Entity
Across Agency
The audit objective was to determine whether organisations had implemented adequate control frameworks and processes to mitigate the risks associated with GST obligations and transactions. The scope of the audit covered all aspects of GST processing relating to the revenue and expenditure accounting cycles in six Commonwealth organisations. Audit testing of transactions was based on a statistical sample of 160 GST transactions at each of the organisations.