By: Australian National Audit Office

The Australian National Audit Office’s (ANAO) climate change-related audits are generally conducted under the Auditor-General’s performance audit mandate. The ANAO’s performance audit activities involve audits of the performance of Australian Government programs and entities with a focus on assessing economy, efficiency, effectiveness, ethics, and legislative and policy compliance. In 2023–24, the ANAO tabled 45 performance audits in the Australian Parliament, with six audits relating to climate change, energy, the environment and agriculture sectors. 

The importance of ethics in government programs has been highlighted in multiple Australian National Audit Office (ANAO) audits, particularly those examining procurement and grants administration. The lack of adequate documentation and records to support the rationale for decisions made and actions undertaken by audited entities is a consistent theme.

The International Meeting of Performance Audit Critical Thinkers (IMPACT) Conference, an initiative of the Australasian…