| Description |
133 pages : illustrations ; 25 cm |
| Series |
Parliamentary paper / Australia. Parliament ; no. 405 of 2000 |
|
Performance audit / Australian National Audit Office |
|
The Auditor-General audit report, 1036-7632 ; no. 16, 2000-2001 |
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Australian National Audit Office.
Performance audit
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Audit report (Australian National Audit Office) ; 2000-01, no.16
|
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Parliamentary paper (Australia. Parliament) ; 2000, no. 405
|
| Summary |
The audit of ATO's internal fraud control arrangements forms part of a series of performance audits on the management of fraud control in Commonwealth agencies. The objective of this audit was to assess the administration of internal fraud (1 - see below) control arrangements in the ATO and to identify areas with potential for improvement as well as identified better practice. To achieve this objective the ANAO focussed on five key areas. These were: the application of the ATO's corporate governance processes to the internal fraud control activities; the prevention of internal fraud within the ATO; the related use of information technology to minimise fraud risks; the detection of internal fraud within the ATO; and ATO fraud investigation procedures and practices. (1). For the purpose of this audit, internal fraud refers to fraud investigated by ATO's Fraud Prevention and Control Section. This includes all ATO employee fraud such as unauthorised access to taxpayer data, conflict of interest, a breach of the code of conduct, any fraud committed by ATO contractor staff and any cases of collusion between ATO staff and persons outside the ATO. Internal fraud excludes non-compliance by taxpayers with taxation legislation and fraud committed by non-taxpayers (eg. by, persons who have multiple tax file numbers). With regard to external fraud, the individual Business Lines are responsible for the examination of suspected cases. Each Business Line uses a variety of mechanisms to prevent and detect external/taxpayer fraud. The issue of external fraud will continue to be examined as part of discrete audits relating to the relevant Business Line or processes |
| Analysis |
Audit reports |
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Australian Taxation Office |
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Computer security |
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Corporate governance |
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Crime prevention |
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Federal issue |
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Fraud |
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Information and communications technology |
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Public service accountability |
| Notes |
"Audit team: Medha Kelshiker, Jon Hansen, Peter White"--P. 4 |
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Includes index |
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Also available online via the World Wide Web |
| Subject |
Australian Taxation Office -- Auditing.
|
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Fraud -- Australia -- Prevention.
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| Author |
Hansen, Jon.
|
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Kelshiker, M
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White, Peter (Peter Frank), 1956-
|
| ISBN |
0642442207 |
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