A revision and update of a survey of the independence of Auditors-General in Australia, Fiji, New Zealand and Papua New Guinea. It provides analysis of legislation and jurisdictional context. The report provides examples of better practice, including express legislative provisions, which can serve as a guide for future advocacy and legislative amendments.

The report shares outcomes of an audit on Victoria's financial report and an independent perspective on the state's financial outcomes and risks to fiscal sustainability. It also shares the audit outcomes of state-controlled material entities. The report provides recommendations for the Department of Treasury and Finance and material entities.

This report presents themes and insights from the 2024–25 performance audit program, as well as analysis of the outcomes of performance audits between 2020–21 and 2024–25. Four key themes emerged from the audits: integrity; stewardship; risk management; and performance management. Audits observed good practices as well as deficiencies.

This analysis reveals there is no financial crisis at the Australian National University (ANU). Audited financial statements show that the ANU generated a $90 million surplus in 2024. The paper outlines items the auditor included and that the ANU leadership rejected. It finds the underlying declared deficit changes the audited result in ways that cannot...

This report summarises findings from Australian registrable superannuation entities financial reporting and audit surveillance for the financial year 2024–25. It reveals inconsistent approaches to disclosing investments, limited disclosure of sponsorship and advertising expenses, and insufficient audit evidence obtained in the valuation of some investments. Areas for improvement are highlighted.