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| Australasian Council of Auditors-General | |
|---|---|
| Name | Australasian Council of Auditors-General |
| Abbreviation | ACAG |
| Formation | 1990 |
| Type | Professional association |
| Headquarters | Canberra |
| Region served | Australia and New Zealand |
Australasian Council of Auditors-General is a peak body for supreme audit institutions in Australia and New Zealand that provides a forum for coordination among auditor‑generals from state, territory and national jurisdictions. It brings together offices equivalent to the Auditor General of Australia, Controller and Auditor-General (New Zealand), and counterparts in the Australian Capital Territory, New South Wales, Victoria (Australia), Queensland, South Australia, Western Australia, Tasmania, Northern Territory and New Zealand Parliament jurisdictions. The council engages with regional bodies such as the Pacific Islands Forum and international organisations including the International Organization of Supreme Audit Institutions, United Nations, and Asian Development Bank.
The council was established in 1990 following consultations among offices modelled on the Audit Office (United Kingdom), Comptroller and Auditor General of India, and other Commonwealth institutions such as the Commonwealth Secretariat. Early meetings referenced practices from the Royal Commission inquiries and drew on comparative work by the Organisation for Economic Co-operation and Development and the World Bank. Founding conferences were hosted in locations including Canberra, Wellington, and Sydney with participation by figures linked to the Institute of Internal Auditors, the CPA Australia community, and representatives from provincial administrations like Auckland Council and Victoria (Australia) Treasury. Over subsequent decades the council aligned its remit with international standards promulgated by the International Federation of Accountants and engaged in capacity programs alongside the Asian Development Bank and the Pacific Islands Forum Secretariat.
Membership comprises the heads of supreme audit institutions from Australian states and territories and from New Zealand, including offices akin to the Auditor General of South Australia, Auditor-General for Tasmania, Queensland Audit Office, Victorian Auditor-General's Office, Western Australian Auditor General, Northern Territory Auditor-General and the Office of the Auditor-General (New Zealand). Governance is effected through a rotating chair drawn from member offices, an executive committee, and specialist working groups reflecting procedures used by the International Organization of Supreme Audit Institutions, United Nations Board of Auditors, and other professional bodies such as the Chartered Accountants Australia and New Zealand. Meetings follow practices similar to those of the Council of Australian Governments and incorporate advice from audit scholars associated with universities like the Australian National University and the University of Otago.
The council facilitates coordination on performance audits, financial audits, and assurance work comparable to practices in the United States Government Accountability Office, the National Audit Office (United Kingdom), and the Comptroller and Auditor General of India. Activities include peer reviews, shared methodologies influenced by the International Standards of Supreme Audit Institutions, and training programs with partners such as the Asian Development Bank and the Commonwealth Local Government Forum. It also hosts conferences and seminars in venues used by bodies like the Australian Parliament and the New Zealand Parliament, and commissions research in collaboration with think tanks such as the Grattan Institute and the Institute of Public Administration Australia.
The council maintains links with regional organisations including the Pacific Islands Forum, Pacific Community, and development agencies like the Asian Development Bank and the World Bank. Internationally it engages with the International Organization of Supreme Audit Institutions, the United Nations, the International Monetary Fund, and audit counterparts such as the Office of the Auditor General of Canada, the United States Government Accountability Office, and the National Audit Office (United Kingdom). It supports capacity building in Pacific jurisdictions, cooperating with donors and multilateral agencies involved in initiatives similar to AusAID programs and projects endorsed by the Commonwealth Secretariat.
The council produces guidance, reports, and tools that reflect standards akin to those published by the International Federation of Accountants and the International Standards of Supreme Audit Institutions. Outputs include joint reports, methodologies for performance audit topics addressed by the Productivity Commission and the Australian National Audit Office, and practitioner guides used by offices comparable to the Victorian Auditor‑General's Office and the Queensland Audit Office. It circulates briefing papers for parliamentary committees such as the Joint Committee of Public Accounts and Audit and contributes to international publications in collaboration with institutions like the Australian National University, the Griffith University, and the University of Auckland.
Funding derives from member subscriptions, fees for services, and occasional grants from organisations resembling the Asian Development Bank, the World Bank, and the Commonwealth Secretariat. Administrative support is hosted by member offices on a rotating basis, utilising facilities in capitals such as Canberra and Wellington. This model mirrors administrative arrangements used by bodies like the Council of Australian Governments and the Council of Europe working groups, with audit chairs supported by executive staff seconded from offices equivalent to the Auditor-General of Australia.
The council has influenced audit practices across Australasia, informing reports that have been cited in inquiries and reviews involving entities such as the Australian National Audit Office, the Victorian Auditor-General's Office, and the Controller and Auditor‑General (New Zealand). Critics have argued that coordination can lead to homogenised approaches resembling centralised models advocated by the International Organization of Supreme Audit Institutions and may under‑represent jurisdictional particularities noted by commentators from the Grattan Institute and parliamentary oversight groups like the Joint Committee of Public Accounts and Audit. Debates continue over transparency, independence, and resourcing—issues also raised in reviews of the United States Government Accountability Office and the National Audit Office (United Kingdom).
Category:Auditing in Australia Category:Auditing in New Zealand