House of Representatives Committees

| Parliamentary Joint Committee on Public Accounts and Audit

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Report 419 - Inquiry into the Auditor-General Act 1997

December 2010

© Commonwealth of Australia 2011

ISBN 978-0-642-79400-0 (Printed version)
ISBN 978-0-642-79401-7 (HTML version)

View the report as a single document - (PDF 1953KB)


View the report as separate downloadable parts:

Preliminary pages (PDF 336KB)
 
Chapter 1 Introduction (PDF 227KB)

Background
The Auditor-General Act 1997
Purpose of the inquiry
Conduct of the inquiry
Structure of the report

 
Chapter 2 Legislative support for new functions (PDF 233KB)

Introduction
Explicit recognition of assurance activities

 
Chapter 3 Clarification of rights and responsibilities (PDF 437KB)

Introduction
Government Business Enterprises
Auditing performance indicators
Legal professional privilege
Fees for financial statement audits
Acting as auditor under the Corporations Act
Providing advice and information
Auditing standards
Parliamentary privilege
Exemptions from FOI and the Privacy Act
Definitions of ‘persons’ giving evidence
Explicit access to Cabinet documents
Whistleblowers
Comments on reports and extracts of reports
Tabling embargo during the caretaker period
Provision of information to committees

 
Chapter 4 Strengthening the audit independence of the Auditor-General (PDF 226KB)

Background
Appointment of the Auditor-General
Budget resourcing

 
Chapter 5 Jurisdictional issues – ‘following the dollar’ (PDF 302KB)

Introduction
Cross-jurisdictional arrangements – grants to States/Territories
Commonwealth jurisdiction – auditing related entities/contractors
Other Commonwealth activities
Conclusion

 
Appendix A – List of Submissions (PDF 55KB)
 
Appendix B – List of Exhibits (PDF 64KB)
 
Appendix C – List of Public Hearings (PDF 99KB)

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