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
- Bib ID:
- 27694
- Format:
- Book
- Author:
- Australian National Audit Office
- Online Version:
- Description:
-
- Canberra : Australian National Audit Office, 1999
- 67 p. ; 25 cm.
- ISBN:
- 0644391308
- Series:
-
- Australian National Audit Office. Audit report ; 1999-2000, no. 10.
- Australian National Audit Office. Financial statement audit
- Parliamentary paper (Australia. Parliament) ; 1999, no. 187.
- 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
- Full 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.
- Notes:
-
- Also available as a Parliamentary paper (Australia. Parliament) ; 1999, no. 187.
- Also available on the Internet at: http://www.anao.gov.au
- Also available online https://nla.gov.au/nla.obj-2017044080 Nq 328.94 AUS copy
- Subject:
- Other authors/contributors:
- Australian National Audit Office
- Terms of Use:
- Commonwealth of Australia 1999.
- Copyright:
-
In Copyright
You may copy under some circumstances, for example you may copy a portion for research or study. Order a copy through Copies Direct to the extent allowed under fair dealing. Contact us for further information about copying.
- Reason for copyright status:
- Until 2049 [Created/Published Date + 50 Years]
Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 1999
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