Tag: Australia

Under the Cooperative Audit of Climate Change Adaptation Actions (CCAA), the INTOSAI Development Initiative (IDI), in partnership with the INTOSAI Working Group on Environmental Auditing (WGEA), supported 54 Supreme Audit Institutions (SAIs) of seven INTOSAI regions –  ASOSAI, AFROSAI-E, ARABOSAI (ongoing), CAROSAI, EUROSAI, OLACEFS, and PASAI – to strengthen their capacity to audit government responses to climate change adaptation. The initiative combined ISSAI-based cooperative performance audits with structured capacity development, enabling the 287 auditors of the participating SAI audit teams to enhance professional competencies while delivering nationally relevant audit results.

During a side event at the XXV INCOSAI, the IDI–OECD Global Project on SAI Independence presented its initial results to the wider INTOSAI community. The session included contributions from János Bertók (OECD), Einar Gørrissen (IDI), H.E. Dr. Alangari (Chair of the INTOSAI PFAC), Dr. Caralee McLiesh (Auditor‑General of Australia), and Franziska Spörri (SECO, Switzerland). They discussed the early evidence gathered through the project and reflected on how Supreme Audit Institutions (SAIs) operate within their national accountability systems.

In my role as the Auditor General for Western Australia, independence is not just a concept but a practice that underpins every audit we conduct. This independence ensures that our audits are conducted without influence or interference, thereby maintaining the trust and confidence of the Parliament and the community.

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…

The Australian National Audit Office (ANAO) uses several approaches to engage with citizens and CSOs during the course of a performance audit, particularly during the fieldwork phase.