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Auditing

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Administration of capital gains tax for individual and small business taxpayers


This audit assessed the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers. To form a conclusion against this objective, the ANAO adopted the following high-level criteria: management arrangements support the effective administration of CGT for individual and small business taxpayers; compliance risks are assessed and a...
Report

Evaluation of the Victorian Community Crime Prevention Program: final report


This evaluation finds that the Community Crime Prevention Program is a highly valued contribution to the Victorian community crime prevention and community safety field. Abstract The Community Crime Prevention Program (CCPP), established by the Victorian Government, aims to enhance communities’ capacity to deliver local solutions to crime. It is part of a broader suite of...
Report

Administration of the Australian Childhood Immunisation Register


This audit examined the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register. Audit objective, criteria and scope The audit objective was to examine the effectiveness of the Department of Human Services’ (Human Services) administration of the Australian Childhood Immunisation Register (ACIR). To form a conclusion against the objective, the...
Report

Promoting compliance with superannuation guarantee obligations


The audit assessed the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations. Summary The Australian National Audit Office adopted the following high‐level criteria in its assessment:
Report

Technical and further education institutes: 2014 audit snapshot


This report comments on the financial results, trends and risks arising from audits of TAFE financial and performance statements, and the financial statements of the 16 entities they control. Summary This report comments on the outcomes of the 2014 financial audits of the 12 technical and further education (TAFEs) institutes and their controlled entities. It...