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Report 419 - Inquiry into the Auditor-General Act 1997

December 2010

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)