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Last updated: July 2006
Accountability
Auditor-General
skip further information boxInformation supplied by:
For more information :
- Auditor-General Act 1997
- Commonwealth Authorities and Companies Act 1997
- Financial Management and Accountability Act 1997
For information on the financial management responsibilities of agency heads see:
The Auditor-General, as independent auditor of Commonwealth public sector entities, plays an important role in ensuring public sector entities are accountable for their use of public resources.
The Auditor-General and his or her staff, the Australian National Audit Office provide an independent review of the performance and accountability of public sector entities through the conduct of financial statement audits and performance audits, the results of which are tabled in parliament.
Financial statements audits provide independent assurance on the financial performance and position and financial administration of Commonwealth public sector entities to the Parliament, the Executive, boards, chief executives and the public. Depending on the body being audited, these audits are conducted under the Financial Management and Accountability Act 1997 or the Commonwealth Authorities and Companies Act 1997.
Performance audits provide independent assurance on the administration of Government programmes by public entities with the aim of improving public sector administration and accountability.
Independence and quality of assurance is therefore critical to the Auditor-General's role.
Under the Auditor-General Act 1997, the Auditor-General has complete discretion in performance of his/her function or powers and has wide powers of access to information and publications. The Auditor-General may report on any matter at any time to the Parliament.
All audits are conducted against the ANAO Auditing standards, which incorporate professional auditing standards.
The ANAO is itself subject to audit by its independent auditor, under the Auditor-General Act.
