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Book Cover
Author Australian National Audit Office.

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


Location Call no. Vol. Availability
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
Federal issue
Financial statements
Government agencies
Public service management
Also available as a Parliamentary paper (Australia. Parliament) ; 1999, no. 187
Also available on the Internet at:
Commonwealth of Australia 1999
Subject Administrative agencies -- Australia -- Management -- Auditing.
Finance, Public -- Australia -- Auditing.
Finance, Public -- Australia -- Management.
ISSN 0727-4181
ISBN 0644391308