Title Control structures as part of the audits of financial statements of major Commonwealth agencies for the period ended 30 June 1999 : summary of results / the Auditor-General

Published Canberra : Australian National Audit Office, 1999

Copies

Location	Call no.	Vol.	Availability
MELB	KM 331 K1 Aus/Are		AVAILABLE

Description 67 pages ; 25 cm Series Financial statement audit / Australian National Audit Office The Auditor-General audit report, 1036-7632 ; no. 10, 1999-2000 Australian National Audit Office. Financial statement audit Audit report (Australian National Audit Office) ; 1999-2000, no. 10 Contents Control structure issues -- Chapter 1. Introduction -- Information technology controls -- Asset management -- Accounting systems and controls -- Financial management information systems -- Management reporting and financial monitoring -- Results of the examinations of control structures - by Agency -- ch. 2. Introduction -- Agriculture, Fisheries and Forestry -- Attorney-General's -- Australian Customs Service -- Communications, Information Technology and the Arts -- Defence -- Veterans' Affairs -- Education, Training and Youth Affairs -- Employment, Workplace Relations and Small Business -- Environment and Heritage -- Family and Community Services -- Centrelink -- Finance and Administration -- Foreign Affairs and Trade -- Health and Aged Care -- Health Insurance Commission -- Immigration and Multicultural Affairs -- Industry, Science and Resources -- Parliamentary Departments -- Prime Minister and Cabinet -- Transport and Regional Services -- Treasury -- Australian Taxation Office Summary This report summarises issues regarding financial systems, controls and processes from examinations of major Commonwealth agencies as part of the audits of their financial statements. It raises significant issues warranting attention to improve the quality of the underlying control structures that support public sector financial performance and accountability. The following represent the major areas impacting on the adequacy of control structures within agencies: information technology (IT) controls; asset management; accounting systems and controls, including financial reconciliations; financial management information systems; and, management reporting and financial monitoring. Part one of this report provides a summary of major issues relating to the control structures of Commonwealth agencies covered. While some progress has been made, there remains significant scope for agencies to improve the effectiveness of their control structures to meet the requirements of accrual-based budgeting, reporting and related accountability obligations. Part two outlines the results of control structure examinations, for each agency covered, as part of the audits of their financial statements. Propose Analysis Audit reports Auditing Federal issue Financial statements Government agencies Public service management Notes ANALYTIC Also available as a Parliamentary paper (Australia. Parliament) ; 1999, no. 187 Also available on the Internet at: http://www.anao.gov.au Commonwealth of Australia 1999 Subject Administrative agencies -- Australia -- Management -- Auditing. Finance, Public -- Australia -- Auditing. Finance, Public -- Australia -- Management. ISSN 0727-4181 1036-7632 ISBN 0644391308

  Permalink