1. Presentation to the Canberra Evaluation Forum
An ANAO perspective
Paul Bryant, Senior Executive Director, Performance Audit Service Group, Australian National Audit Office
Presentation to the Canberra Evaluation Forum
Thursday 19 October 2017

2. Who we are

3. What is performance auditing?
Definition: an examination of a program, function, operation or the management
systems and procedures of a government entity to assess whether it is achieving
economy, efficiency and effectiveness in the employment of available resources.
Recent examples of ANAO performance audits:

4. Parliament and the Executive

5. Internal Audit v Performance Audit
The absolute supremacy of Parliament
The extensive nature of the Auditor General’s powers
The volume of evidence required to support audit assertions
Variations in the extent of evaluation focused work

6. Evidence required to support performance audit assertions

7. Perf. Audit Cost & Duration

8. Perf. Audits and Evaluation

9. Annual Audit Work Program
Potential Audit Topics
Impact
Importance
Materiality
Risk
Auditability
Previous & Other SAI Coverage

10. Recent enhancements Joint workshops Public consultation
Online and refreshed format
Expanded audit coverage

11. Performance Framework Government Business Enterprises
Expanded coverage
How are we expanding our audit coverage?
Auditing earlier
Efficiency Focus
Performance Framework
Government Business Enterprises

12. Audit earlier in the program lifecycle
National Disability Insurance Scheme—Management of Transition of the Disability Services Market

13. Audits focused on efficiency
Efficiency of the Australia Council’s Administration of Grants
How do the costs and other input and output indicators of administering the Grants Program compare against suitable comparable organisations as well as to the Australia Council’s previous approach?
Does the design, implementation and administration of the Grants Program promote the efficient use of resources?

14. Audits of Government Business Enterprises
Australia Post’s Efficiency of Delivering Reserved Letter Services
Management of the Pre-construction Phase of the Inland Rail Programme

15. Enhanced Commonwealth Performance Framework audits
Completed audits
Corporate Planning in the Australian Public Sector (August 2016)
Corporate Planning in the Australian Public Sector (June 2017)
Implementation of the Annual Performance Statements Requirements ­‒16
The Management of Risk by Public Sector Entities
In progress
Implementation of the annual performance statements requirements (due March 2018)
Corporate planning in the Australian Public Sector 2017‒18 (due April 2018)

16. Improving communication of performance audit findings
Reduced report length
Focus on key / recurring issues
More succinct description of findings

17. Recurring themes from audits
Key recurring themes from performance audits
Getting the basics right
Implementing mandatory requirements
Achieving value for money in procurement
Applying resources and delivering against commitments
Knowing what are trying to achieve, and whether you are

18. Ongoing and future audit focuses
Audits earlier, focused on the planning and implementation phases
Broadening audit coverage to include corporate entities, GBEs and Commonwealth partners
Enhanced Commonwealth Performance Framework
Evaluating the implementation of recommendations from previous audits and Parliamentary inquiries

19. Q and A
The International Civil Service Effectiveness (InCiSE) Index—2017