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test 6 June 2012 © Commonwealth of Australia 2012 ISBN 123654

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Preliminary pages	(PDF 0KB)
Chapter 1 Introduction	(PDF 0KB)
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 0KB)
Introduction Explicit recognition of assurance activities Committee comment
Chapter 3 Clarification of rights and responsibilities	(PDF 0KB)
Introduction Government Business Enterprises Commonwealth controlled GBEs Auditing performance indicators Legal professional privilege Committee comment Fees for financial statement audits Acting as auditor under the Corporations Act Providing advice and information Committee comment Auditing standards Parliamentary privilege Committee comment Exemptions from FOI and the Privacy Act Exemption from the FOI Act Exemption from the Privacy Act 1998 Definitions of ‘persons’ giving evidence Explicit access to Cabinet documents Whistleblowers Comments on reports and extracts of reports Committee comment Tabling embargo during the caretaker period Committee comment Provision of information to committees Committee comment
Chapter 4 Strengthening the audit independence of the Auditor-General	(PDF 0KB)
Background Appointment of the Auditor-General Committee comment Budget resourcing Committee comment
Chapter5 Jurisdictional issues – ‘following the dollar’	(PDF 0KB)
Introduction Cross-jurisdictional arrangements – grants to States/Territories Committee comment Committee comment Commonwealth jurisdiction – auditing related entities/contractors Committee comment Other Commonwealth activities Conclusion
Appendix A – List of Submissions	(PDF 0KB)
Appendix B – List of Exhibits	(PDF 0KB)
Appendix C – List of Public Hearings	(PDF 0KB)