Details

Creator
Australia. Parliament. Joint Committee of Public Accounts
Title
The Auditor-General, ally of the people and Parliament : reform of the Australian Audit Office / Joint Committee of Public Accounts
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Australian Govt. Pub. Service, c1989
Pages
354
View Catalogue

Contents

Report 296 The Auditor General: Ally of the People and Parliament 1
REPORT 296 THE AUDITOR-GENERAL: ALLY OF THE PEOPLE AND PARLIAMENT REFORM OF THE AUSTRALIAN AUDIT OFFICE 3
PREFACE 7
TABLE OF CONTENTS 11
SUMMARY 17
PART A BACKGROUND Chapter 1 INTRODUCTION 31
Chapter 2 A BRIEF HISTORY OF THE AUSTRALIAN AUDIT OFFICE 43
Chapter 3 RESPONSIBILITIES AND RESOURCES 51
Chapter 4 AUDIT COSTS 73
PART B MAJOR CHANGES Chapter 5 INDEPENDENCE AND ACCOUNTABILITY 85
Chapter 6 APPOINTMENT OF THE AUDITOR-GENERAL AND OF AUSTRALIAN AUDIT OFFICE STAFF 105
Chapter 7 STATUTORY MARKETING AUTHORITIES 117
Chapter 8 THE AUDIT ACT AND THE COMPANIES ACT AND CODES 123
Chapter 9 AUDITS ON CONTRACT 141
Chapter 10 AUDIT OF SPECIFIC PURPOSE GRANTS TO STATE AND TERRITORY GOVERNMENTS 151
PART C PERFORMANCE AUDITS Chapter 11 PERFORMANCE AUDITS 157
Chapter 12 EFFICIENCY AUDITS OF STATUTORY AUTHORITIES, STATUTORY MARKETING AUTHORITIES, GOVERNMENT BUSINESS ENTERPRISES AND GOVERNMENT COMPANIES 195
PART D SELECTED ISSUES Chapter 13 TIIE IMPLEMENTATION GAME 215
Chapter 14 INTERNAL AUDIT 233
Chapter 15 PROFESSIONAL ASSOCIATIONS AND AUDIT STANDARDS 239
Chapter 16 INDEPENDENT AUDITOR OF THE AUSTRALIAN AUDIT OFFICE 245
PART E THE FUTURE Chapter 17 FUTURE FUNDING 249
Chapter 18 NEW LEGISLATION 263
Chapter 19 CONCLUSION 273
BIBLIOGRAPHY 277
APPENDICES APPENDIX 1 LIST OF SUBMISSIONS TO THE INQUIRY 291
APPENDIX 2 PUBLIC HEARINGS AND WITNESSES IN THE INQUIRY1 295
APPENDIX 3 AUDITORS-GENERAL OF AUSTRALIA 301
APPENDIX 4 COMMONWEALTH SECTOR - RECEIPTS AND EXPENDITURE 303
APPENDIX 5 COMMONWEALTH ORGANISATIONS WHICH PAY AUDIT FEES TO THE AUDITOR-GENERAL BY PORTFOLIO 305
APPENDIX 6 APPOINTMENT OF AUDITORS IN THE PRIVATE SECTOR 311
APPENDIX 7 EFFICIENCY AUDITS COMPLETED BY 31 DECEMBER 19882 313
APPENDIX 8 ACHIEVEMENTS OF EFFICIENCY AUDITS 319
APPENDIX 9 AAO USAGE OF CONSULTANTS FOR EFFICIENCY AUDITS 347
APPENDIX 10 PARLIAMENTARY COMMITTEES WITH RESPONSIBILITY FOR REVIEWING EFFICIENCY AUDIT REPORTS TABLED IN 1987-88 349
APPENDIX 11 EFFICIENCY AUDITS TABLED BY 30 JUNE 1987 AND NEVER REVIEWED BY PARLIAMENTARY COMMITTEES 351
APPENDIX 123 REPORT OF THE INDEPENDENT AUDITOR UNDER THE AUDIT ACT 1901 FOR THE YEAR ENDED 30 JUNE 1986 353

Text

Cite

Citation options:
Work identifier

http://nla.gov.au/nla.obj-1928600014

APA citation

Australia. Parliament. Joint Committee of Public Accounts & Tickner, R. E & Australia. Parliament. Joint Committee of Public Accounts. (1989). The Auditor-General, ally of the people and Parliament : reform of the Australian Audit Office Retrieved October 31, 2020, from http://nla.gov.au/nla.obj-1928600014

MLA citation

Australia. Parliament. Joint Committee of Public Accounts, Tickner, R. E and Australia. Parliament. Joint Committee of Public Accounts. The Auditor-General, ally of the people and Parliament : reform of the Australian Audit Office Canberra: Australian Govt. Pub. Service, 1989. Web. 31 October 2020 <http://nla.gov.au/nla.obj-1928600014>

Harvard/Australian citation

Australia. Parliament. Joint Committee of Public Accounts & Tickner, R. E & Australia. Parliament. Joint Committee of Public Accounts. 1989, The Auditor-General, ally of the people and Parliament : reform of the Australian Audit Office Australian Govt. Pub. Service, Canberra viewed 31 October 2020 http://nla.gov.au/nla.obj-1928600014

Wikipedia citation

{{Citation
  | author1=Australia. Parliament. Joint Committee of Public Accounts.
  | author2=Tickner, R. E.
  | author3=Australia. Parliament. Joint Committee of Public Accounts.
  | title=The Auditor-General, ally of the people and Parliament : reform of the Australian Audit Office
  | year=1989
  | section=xxviii, 323 p. ; 25 cm.
  | isbn=0644095385 (pbk.)
  | series=Report (Australia. Parliament. Joint Committee of Public Accounts) ;
  | issue=PP no. 40 of 1989, Report no. 296
  | location=Canberra
  | publisher=Australian Govt. Pub. Service
  | url=http://nla.gov.au/nla.obj-1928600014
  | id=nla.obj-1928600014
  | access-date=31 October 2020
  | via=Trove
}}

Citations are automatically generated and may require some modification to conform to exact standards.

Download

Select the pages you want to download, or the whole document.

Available formats
TIF high resolution
Include
All
Current

Or select a range of pages:

Order

You can order a copy of this work from Copies Direct.

Copies Direct supplies reproductions of collection material for a fee. This service is offered by the National Library of Australia

Include

Or select a range of pages:

Share

Share on Twitter

Share on Facebook

What can I do with this?

In Copyright

You may have full rights to copy, or may be able to copy only under some circumstances, for example a portion for research or study. Contact us for further information about copying.

Copyright status was determined using the following information:

Creator Status
Creator(s) Considered Living
Material type
Literary Dramatic Musical
Published status
Published
Publication date
1989
Government copyright ownership
No Government Copyright Ownership

Copyright status may not be correct if data in the record is incomplete or inaccurate.

For more information please see: how copyright status is determined.