1 / 9

10 th ASOSAI Research Project

10 th ASOSAI Research Project. Australian National Audit Office (ANAO ) 9-13 Dec ember 2012 Dr Thomas Clarke Executive Director Performance Audit Services Group Australian National Audit Office. Where do I come from?. Australia.

luke
Télécharger la présentation

10 th ASOSAI Research Project

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. 10th ASOSAI Research Project Australian National Audit Office (ANAO) 9-13 December 2012 Dr Thomas Clarke Executive Director Performance Audit Services Group Australian National Audit Office

  2. Where do I come from?

  3. Australia

  4. The role of the Auditor-General in the Australian system of government • Australia’s Auditor-General and the Australian National Audit Office (ANAO) audits the activities of the Australian (national) government • The Australian approach to auditing falls broadly within the Westminster tradition of responsible government (parliamentary democracy) • The Auditor-General is independent and derives his authority from an Act of Parliament.

  5. The Westminster model and the separation of powers

  6. What does the Auditor-General do? • The law says that the Auditor-General is to conduct • annual financial statement audits of Australian government agency accounts (focus on assurance) and • performance audits ( focus on improving public administration (management)) • ANAO is small – around 300 staff (about 110 performance auditors, 150 financial statements auditors, and 40 corporate support staff) • Performance audit reports are made public and may make recommendations for improvements in administration. • Around 50-55 performance audits conducted annually

  7. What does the ANAO do to audit the risk of fraud/corruption/money laundering? • Very little! That is why I am here – to learn. • We do not observe much in the way of fraud/money laundering within the agencies we audit • the risk of non-financial corruption is higher, and we have observed it. • BUT • Australia has a large overseas aid program that delivers aid in countries with different perceptions (and probably higher levels) of fraud/corruption/money laundering risk. • This is a key audit risk for our performance audit program

  8. Closing reflections • Key questions: • What is the real level of fraud/corruption/money laundering risk in the agencies we audit? • Are we not finding much fraud/money laundering because it is not very common, or because we are not looking for it? • Would our staff recognisefraud/money laundering if they saw it? • What techniques could they apply to assess whether agencies are managing these risks effectively? • Thank you for the opportunity to listen and learn from my ASOSAI colleagues!

  9. Further information • Web: www.anao.gov.au • Address: GPO Box 707, Canberra ACT 2601 Australia • Email: tom.clarke@anao.gov.au • Tel: 61 (0)2 6203 7436

More Related