Public Accounts committee  Thank you. I suppose, simply put, the audit file needs to be able to show what you intended to do, what you did, and support all the judgments on the way through. As we've talked about before, that's a challenge across the profession internationally. In some cases, in looking

Public Accounts committee  Thanks very much. It's nice to be here today. The first one I'll talk about is reporting to management. One of the suggestions we have here is that the OAG could consider ranking the findings it gets from its annual audit work into a risk tier, where things are rated into high,

Public Accounts committee  The next one is in relation to the use of electronic audit working papers. One of the challenges all audit practices face in the preparation and use of basically electronic systems is the timely review of working papers and the consistency of their use. We've suggested to the OAG

Public Accounts committee  I think one of the things we settled on early was the scope of the work. From our perspective, nothing being out of scope is important. I know this doesn't apply here, but the best way, the auditor always knows, for something not to be looked at is to say it's out of scope. So

Public Accounts committee  I agree with what Barbara said.

Public Accounts committee  If I could just add something, too, the Auditor General expects us to raise everything we're concerned about. She also expects a robust debate and discussion and clear reporting about what we think, and that's what's going to happen. Another thing is that we're a long way away

Public Accounts committee  Not an international one...well, not as comprehensive as this one. I oversaw peer reviews of the New Zealand audit office and some of our state audit offices. I'm also responsible for quality assurance within our office, the Australian National Audit Office.

Public Accounts committee  I can say the budget is as much as we need. It has been made very clear that doing a comprehensive and appropriate job is the most important factor. That's not to say there isn't control over what we spend, but we haven't been set a budget within. Basically, we've said this is wh

Public Accounts committee  They are publicly available documents.

Public Accounts committee  Basically we've re-based the work. Whilst we're aware of other work that's been done in the past, we've looked at it from the base up. We make a judgment about where things need to be based on our analysis, but we will be informed on what's happened in the past.

Public Accounts committee  In terms of what the OAG releases, nothing is out of scope. It's been made very clear from the discussions from the Auditor General that we can look at anything we want, and we've looked at a sample of what we believe to be most important and representative aspects of their work.

Public Accounts committee  The OAG, like ourselves, operates under auditing standards and also has its own internal policies designed to make sure that the quality of work meets expectations, so we'll be assessing it against the auditing standards and also against the internal policies that it has set for