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Auditing

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Auditing
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Guide

Performance audit process


The purpose of this guide is to explain Australian National Audit Office (ANAO) methodologies to help entities prepare for an ANAO audit. This edition is intended for officials within government entities responsible for governance, internal audit or a government activity that may be the subject of an ANAO performance audit.
Report

ANAO integrity report 2023–24


This report captures available information to assess inherent vulnerability to integrity violations identified using an international self-assessment tool. The Australian National Audit Office (ANAO) is satisfied that the matters noted in this report do not represent systemic or structural issues in the organisation.
Policy report

Fixing frictions: ‘sludge audits’ around the world


Behavioural science research and practice are increasingly identifying ways in which government processes are hindering equitable and efficient access to programs and the policy benefits they deliver. This paper delineates good practice principles, derived from ten case studies, aimed at promoting the integration of 'sludge' audit methodologies into public governance and service design.
Report

Generative AI for anti-corruption and integrity in government


This paper draws on input from the OECD integrity and anti-corruption communities and provides a snapshot of the ways these bodies are using Generative AI and large language models (LLMs), the challenges they face, and the insights these experiences offer to similar bodies in other countries.
Report

Regulation insights


Effective regulation is necessary to ensure compliance with the law as well as to promote positive social and economic outcomes and minimise risks with certain activities. This report brings together key findings and recommendations relevant to regulation from selected reports between 2018 and 2024.