1. Conduct of the review -- 2. Functional independence of the Auditor-General -- What are the elements of functional independence -- Personal independence -- Appointment of the Auditor-General -- Tenure, dismissal and reappointment -- Remuneration -- Mandate -- Audit independence -- Powers to obtain and disclose information -- Resourcing -- 3. Office of the Parliament -- For whom does the Auditor-General work? -- Auditor-General's constitutional role -- Constitutional position of the Auditor-General -- Accountability of the Auditor-General -- 'Officer of the Parliament -- Meaning of the title 'officer of the Parliament' -- Potential legal consequences of appointing the Auditor-General as an 'officer of the Parliament' -- Independence from Parliament -- Constitutional position of the Auditor-General and the Australian National Audit Office (ANAO) -- Confining the meaning of the term 'officer of the Parliament' -- Appointing the Auditor-General as an 'independent officer of the Parliament' -- 4. Suggested measures -- Independent officer of the Parliament -- Role and functions of an Audit Committee of the Australian Parliament -- Specific legislative provisions -- Appendix 1. Submissions -- Appendix 2. Exhibits -- Appendix 3. Witnesses at public hearings -- Appendix 4. Comparison of roles and functons of auditors-general across several jurisdictions.à
Notes
"October 1996"
A.G.P.S. cat. no. 9652396
Bibliography
Includes bibliographical references
Notes
Also published as Parliamentary Paper no. 135/1996