12-932: The Australian National Audit Office ( ANAO ) is the supreme audit institution of Australia , functioning as the national auditor for the Parliament of Australia and Government of Australia . It reports directly to the Australian Parliament via the Speaker of the House of Representatives and the President of the Senate . Administratively, the ANAO is located in the Prime Minister and Cabinet portfolio . The current acting Auditor-General for Australia
24-530: Is Ms Rona Mellor PSM, who was appointed to act in the role commencing 16 February 2024 following the resignation of the fifteenth Auditor-General Grant Hehir. The Australian National Audit Office is a specialist public sector agency that supports the Auditor-General of Australia, who is an independent officer of the Parliament of Australia. The main functions and powers of the Auditor-General under
36-419: Is Ms Rona Mellor PSM, who was appointed to act in the role commencing 16 February 2024. Below is a full list of Commonwealth auditors-general dating from 1902. The Audit Act 1901 was the fourth piece of legislation passed by the Parliament. The Audit Act provided a legislative basis for the financial management of Commonwealth finances and the audit of related accounts, it also provided a legal foundation for
48-521: Is an independent national-level institution which conducts audits of government activities. Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation. Supreme audit institutions play an important role in providing oversight and accountability in a country by monitoring the use of public funds and reviewing the quality and accuracy of government financial reporting. They also contribute to anti-corruption efforts. Depending on
60-562: The Auditor-General Act 1997 (Cth) include auditing financial statements of Commonwealth agencies, authorities, companies and their subsidiaries in accordance with the Financial Management and Accountability Act 1997 (Cth) and conducting performance audits which are tabled in Parliament. The Auditor-General may report their findings directly to Parliament or to a minister, on any important matter. In addition,
72-612: The Financial Management and Accountability Act 1997 (Cth) for the proper use and management of public money, public property and other Commonwealth resources; the Commonwealth Authorities and Companies Act 1997 (Cth) that provides reporting, accountability and other rules for Commonwealth authorities and Commonwealth companies; and the Corporations Act 2001 (Cth) for general corporate law. Supreme audit institution A supreme audit institution
84-810: The executive branch of power. Courts of Audit Country Name Est. Independent Can start legal action Algeria Cour des comptes (Algérie) 1976 Angola Tribunal de Contas Australia Australian National Audit Office Austria Rechnungshof 1920 Yes Bangladesh Office of the Comptroller and Auditor General (OCAG) Belgium Cour des comptes / Rekenhof / Rechnungshof Benin Cour des comptes (Bénin) Brazil Tribunal de Contas da União Bulgaria Smetna palata Canada Office of
96-663: The ANAO plays a leadership role in improving public administration and audit capability in Australia and overseas by publishing information such as Insights and deploying experienced staff to audit institutions in Indonesia and Papua New Guinea . The Auditor-General is appointed by the Governor-General on the recommendation of the Prime Minister, for a term of ten years. The current acting Auditor-General
108-603: The appointment of an Auditor-General. The first Auditor-General, John William Israel, began establishing the Federal Audit Office in 1902 in Melbourne. The office moved to Canberra in 1935, in line with Government policy at that time. The Audit Act 1901 was amended in 1979 to allow the Audit Office to undertake performance audits ("efficiency reviews"). Efficiency reviews, or performance audit , concerns
120-428: The audit institution may constitute a separate, independent branch of government in addition to the more typical executive, legislative and judicial branches. Court of Audit A Court of Audit or Court of Accounts is a Supreme audit institution , i.e. a government institution performing financial and/or legal audit (i.e. Statutory audit or External audit ) on
132-681: The country, a supreme audit institution may be called a court of audit (common in Europe and its former colonies), auditor-general (common in the Anglosphere ) or the board of audit (in some Asian countries). Nearly every supreme audit institution in the world is a member of the International Organization of Supreme Audit Institutions , which works to establish and disseminate international standards and good practices. In some countries, such as with Taiwan 's Control Yuan ,
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#1732772198612144-535: The efficiency and effectiveness of a particular government activity. The Audit Act 1901 was replaced with the Auditor-General Act 1997 , which came into effect on 1 January 1998. The main features of the new act included: In 1986 the ANAO hosted XII INCOSAI , the twelfth triennial convention of the International Organization of Supreme Audit Institutions . The Australian National Audit Office also reviews Commonwealth Government agencies pursuant to
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