Interim phase of the audit of financial statements of major general government sector agencies for the year ending 30 June 2011 / the Auditor-General

Creator
Australian National Audit Office
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Australian National Audit Office, ©2011
Images
240
Notes
Monograph in series
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Contents

2010-11 54 Interim Phase of the Audit of Financial Statements of Major General Government Sector Agencies for the year ending 30 June 2011 1
Interim Phase of the Audit of Financial Statements of Major General Government Sector Agencies for the year ending 30 June 2011 3
Contents 7
Abbreviations and Acronyms 11
Summary 15
1. Introduction 21
2. Financial Reporting and Auditing Frameworks 24
3. Summary of Audit Findings and Related Issues 37
4. Information Technology Controls 67
5. Interim Audit Results by Agency 91
Agriculture, Fisheries and Forestry Portfolio 95
Attorney-General's Portfolio 99
Broadband, Communications and the Digital Economy Portfolio 109
Climate Change and Energy Efficiency Portfolio 113
Defence Portfolio 116
Education, Employment and Workplace Relations Portfolio 139
Families, Housing, Community Services and Indigenous Affairs Portfolio 143
Finance and Deregulation Portfolio 148
Foreign Affairs and Trade Portfolio 155
Health and Ageing Portfolio 159
Human Services Portfolio 163
Immigration and Citizenship Portfolio 176
Infrastructure and Transport Portfolio 180
Innovation, Industry, Science and Research Portfolio 184
Prime Minister and Cabinet Portfolio 188
Resources, Energy and Tourism Portfolio 196
Sustainability, Environment, Water, Population and Communities Portfolio 200
Treasury Portfolio 205
Appendices Appendix 1: Agencies covered by this report 221
Appendix 2: The Accounting and Auditing Standards Frameworks 224
Appendix 3: The Financial Reporting Framework 225
Series Titles 231
Current Better Practice Guides 237

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http://nla.gov.au/nla.obj-788427909

APA citation

Australian National Audit Office. (2011). Interim phase of the audit of financial statements of major general government sector agencies for the year ending 30 June 2011 Retrieved May 4, 2024, from http://nla.gov.au/nla.obj-788427909

MLA citation

Australian National Audit Office. Interim phase of the audit of financial statements of major general government sector agencies for the year ending 30 June 2011 Canberra: Australian National Audit Office, 2011. Web. 4 May 2024 <http://nla.gov.au/nla.obj-788427909>

Harvard/Australian citation

Australian National Audit Office. 2011, Interim phase of the audit of financial statements of major general government sector agencies for the year ending 30 June 2011 Australian National Audit Office, Canberra viewed 4 May 2024 http://nla.gov.au/nla.obj-788427909

Wikipedia citation

{{Citation
  | author1=Australian National Audit Office.
  | title=Interim phase of the audit of financial statements of major general government sector agencies for the year ending 30 June 2011
  | year=2011
  | section=236 pages : illustrations ; 25 cm.
  | isbn=0642812012
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 154 of 2011, AR no. 54 (2010/2011)
  | location=Canberra
  | publisher=Australian National Audit Office
  | url=http://nla.gov.au/nla.obj-788427909
  | id=nla.obj-788427909
  | access-date=4 May 2024
  | via=Trove
}}

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