The Auditor General: Ally of the People and Parliament; Reform of the Australian Audit Office

Report

On 6 April 1989, the Joint Committee of Public Accounts tabled its report entitled The Auditor General: Ally of the People and Parliament; Reform of the Australian Audit Office.

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This report is available in four parts to reduce download size.
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This report is comprised of preliminary pages, 19 chapters and 12 appendices.

The Auditor General: Ally of the People and Parliament; Reform of the Australian Audit Office

Part A: Preliminary pages up to Chapter 4 (PDF 4938KB)
Committee Membership, Duties of the Committee, Preface, Contents, Summary, List of Recommendations
PART A- BACKGROUND

Ch1: Introduction

Ch2: A Brief History of the Australian Audit Office
Ch3: Responsibilities and Resources
Ch4: Audit Costs

Part B: Chapter 5 to Chapter 11 (PDF 7566KB)
PART B- MAJOR CHANGES
Ch5: Independence and Accountability
Ch6: Appointment of the Auditor-General and of Australian Audit Office Staff
Ch7: Statutory Marketing Authorities
Ch8: The Audit Act and the Companies Act and Codes
Ch9: Audits on Contract
Ch10: Audit of Specific Purpose Grants to State and Territory Governments
PART C- PERFORMANCE AUDITS
Ch11: Performance Audits

Part C: Chapter 12 to Chapter 19 (PDF 5152KB)
Ch12: Efficiency Audits of Statutory Authorities, Statutory Marketing Authorities, Government Business Enterprises and Government Companies
PART D- SELECTED ISSUES
Ch13: The Implementation Game
Ch14: Internal Audit
Ch15: Professional Associations and Audit Standards
Ch16: Independent Auditor of the Australian Audit Office
PART E- THE FUTURE
Ch17: Future Funding
Ch18: New Legislation
Ch19: Conclusion

Part D: Bibliography to Appendix 12 (end) (PDF 3086KB)
Bibliography
Appendix 1: List of Submissions to the Inquiry
Appendix 2: Public Hearings and Witnesses in the Inquiry
Appendix 3: Auditor-General of Australia
Appendix 4: Commonwealth Sector Receipts and Expenditure
Appendix 5: Commonwealth Organisations Which Pay Audit Fees to the Auditor-General by Portfolio
Appendix 6: Appointment of Auditors in the Private Sector
Appendix 7: Efficiency Audits Completed by 31 December 1988
Appendix 8: Achievements of Efficiency Audits
Appendix 9: AAO Usage of Consultants for Efficiency Audits
Appendix 10: Parliamentary Committees with Responsibility for Reviewing Efficiency Audit Reports Tabled 1987-88
Appendix 11: Efficiency Audits Tabled by 30 June 1987 and Never Reviewed by Parliamentary Committees
Appendix 12: Report of the Independent Auditor under the Audit Act 1901 for the Year Ended 30 June 1986

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