The Auditor-General is an independent officer of the Parliament. Supported by the Australian National Audit OfficeExternal Link (ANAO), the Auditor-General provides an independent assessment of public sector reporting, administration and accountability.
The ANAO examines public sector entities' performance by conducting audits in the areas of operations, resources, information systems, performance measures, monitoring systems, legal and other compliance and corporate governance process.
For the ATO, this means that the ANAO conducts performance audits that examine the efficiency and effectiveness of our administration. Each year the ANAO also undertakes a financial statement audit that provides assurance that our financial report gives a true and fair view of our financial position.
Each year the ANAO develops an Annual Audit Work ProgramExternal Link. The Program gives specific attention to performance audit coverage. It lists the performance audits in progress at the start of a financial year as well as potential audits and reserve topics for that year. Reserve topics provide replacements for any proposed audit, which may not proceed.
The ANAO adopts a consultative approach to its forward audit program, underpinned by a risk-based methodology that considers the priorities of the Parliament and the views of entities and other stakeholders. The Auditor-General determines the final program.
For information and copies of completed audit reports, visit ANAO PublicationsExternal Link.
The ANAO provides independent assessment of public sector reporting, administration and accountability.