Key accountability challenges for local government an audit perspective
|
|
|
- Loreen Evans
- 5 years ago
- Views:
Transcription
1 1 Key accountability challenges for local government an audit perspective John Doyle Auditor-General, Victoria
2 Today s presentation 2 What are the possibilities of the role of the legislative auditor in relation to local government? How is this relevant to anti-corruption?
3 Overview 3 Context: Snapshot of local government in Victoria External audit of local government Role of audit in accountability and in preventing corruption Specific audit findings of relevance Annual assessment of internal controls Auditing performance indicators Future directions for auditing local government in Victoria
4 Local government in Victoria what s at stake? 4 79 councils with over employees Spend $7.2 billion annually and manage over $60 billion of community infrastructure and assets Legislation Local Government Act 1989, Audit Act 1994 Oversight body Department of Transport, Planning and Local Infrastructure
5 External audit of local government Victoria s mandate 5 Victoria has a mature local government audit mandate: Auditor since 1995 Seeking no changes in current reform process In fact, we re using it to inform some desired changes to mandate for departments. VAGO has two Sector Directors and Sector teams for Local Government (Financial Audit and Performance Audit). Other jurisdictions: British Columbia, United Kingdom, South Australia.
6 External audit of local government Victoria s approach 6 Annual financial audits: Opinions on financial, performance, standard statements 70% outsourced to audit service providers. Performance audits: 2-3 per year part of broader performance audit mix Strong consultation in annual planning including forums Each performance audit usually examines 3-5 councils across Victoria a lot of travel and field visits.
7 How can audits help prevent corruption? 7 1. Specific findings of relevance plus recent and upcoming reports 2. Annual assessment of internal controls plus value-add of financial audits 3. Auditing performance indicators
8 1. Specific audit findings of relevance 8 In depth examination provide specific, relevant findings, eg: Organisational Sustainability of Small Councils (2013) Reliance on government grants grown substantially Deteriorating financial indicators, significant financial risk flag that councils may be vulnerable to corruption. Fraud Prevention Strategies in Local Government (2012) None of the councils examined managed their exposure to fraud risk effectively No risk-based fraud control plans direct information about fraud risk in councils.
9 Recent and upcoming performance audits 9 Recent Rating Practices in Local Government (2013) Performance Reporting by Local Government (2012) Business Planning for Major Capital Works and Recurrent Services in Local Government (2011) Use of Development Contributions by Local Government (2009) Upcoming Asset management and maintenance by councils ( ) Shared services in local government ( ) Effectiveness of councillor training and support ( ) Long-term financial planning by local government ( )
10 2. Annual assessment of internal controls 10 Taking it broader the value of the annual financial audit. Assessment of adequacy of internal control framework Australian Auditing Standard 315 Have entities managed the risk that their financial statements are not complete and accurate Controls help prevent corrupt or inappropriate behaviours, as well as achieve overall objectives Annual hygiene check of basic anti-corruption tools.
11 Value-add of financial audits 11
12 3. Auditing performance indicators 12 Assurance over a mature local government sector auditing performance indicators Provides assurance over many issues relevant to corruption Years ending June 2013 and 2014, VAGO will issue an opinion on: relevance and appropriateness via management letters Fair representation in auditor s report Year ending June 2015, VAGO s opinion will address all three.
13 Audit assurance from specific to broad 13
14 Future focus for auditing local government 14 Governance Controls Performance indicators
15 Contact us 15 All our tabled audits and information on upcoming audits is available at Level 24, 35 Collins Street Melbourne Victoria 3000 Australia ag@audit.vic.gov.au
Holding Government to account
Holding Government to account Prof. Malcolm Prowle John Doyle Gillian Fawcett Marcine Waterman Nottingham Business School Putting Finance into politics Holding Government to account Professor Malcolm Prowle
The Rialto, Level 30 525 Collins St Melbourne Victoria 3000 Correspondence to: GPO Box 4736 Melbourne Victoria 3001 T +61 3 8320 2222 F +61 3 8320 2200 E info.vic@au.gt.com W www.grantthornton.com.au Auditor
AUDITOR S INDEPENDENCE DECLARATION
AUDITOR S INDEPENDENCE DECLARATION We declare that, to the best of our knowledge and belief, there have been no contraventions of any applicable code of professional conduct in relation to the audit of
Review of tax and corporate whistleblower protections in Australia
Review of tax and corporate whistleblower protections in Australia FEBRUARY 2017 Business Council of Australia February 2017 1 The Business Council of Australia is a forum for the chief executives of Australia
Compliance Audit Guidelines. General Introduction I N T O S A I ISSAI 4000
ISSAI 4000 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org.
RSM Australia Partners Level 21, 55 Collins Street Melbourne VIC 3000 PO Box 248 Collins Street West VIC 8007 T +61 (0) 3 9286 8000 F +61 (0) 3 9286 8199 www.rsm.com.au AUDITOR S INDEPENDENCE DECLARATION
British Columbia Lottery Corporation Board Manual Tab 8 TERMS OF REFERENCE: AUDIT COMMITTEE
I. PURPOSE A. The primary purpose of the Audit Committee (the Committee ) is to assist the BCLC Board of Directors (the Board ) in fulfilling its oversight responsibilities to the Government of British
Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards
Compiled Auditing Standard ASA 200 (November 2013) Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards This
Key risks and mitigations
Key risks and mitigations This section explains how we control and manage the risks in our business. It outlines key risks, how we mitigate them and our assessment of their potential impact on our business
Scope. Inherent limitations
Independent audit report by the auditor to the Board of Directors of ClearView Financial Management Limited on documented internal control procedures for the year ended 30 June 2017 Scope We have audited
APRA s risk assessment model. Maryanne Hinwood Head of PAIRS Australian Prudential Regulation Authority
APRA s risk assessment model Maryanne Hinwood Head of PAIRS Australian Prudential Regulation Authority 1 Outline APRA s risk assessment model Assessment of risk management/ ERM Use of external agency information
AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF THE TORONTO-DOMINION BANK CHARTER
AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF THE TORONTO-DOMINION BANK CHARTER ~ ~ Supervising the Quality and Integrity of the Bank's Financial Reporting ~ ~ Main Responsibilities: overseeing reliable,
Lead Auditor s Independence Declaration under Section 307C of the Corporations Act 2001 To the Directors of.au Domain Administration Limited I declare that, to the best of my knowledge and belief, in relation
CBA Board Audit Committee Charter
Commonwealth Bank of Australia ACN 123 123 124 CBA Board Audit Committee Charter 1. Purpose and Duties of the Audit Committee 1.1. It is the policy of the Group to have an Audit Committee of the Board
CRA announces measures to counter international tax evasion and aggressive tax avoidance
2013 Issue No. 22 13 May 2013 Tax Alert Canada CRA announces measures to counter international tax evasion and aggressive tax avoidance Tax Alerts cover significant tax news, developments and changes in
Annual Review. snapshot
Annual Review snapshot 2016-17 Message from the Chief Ombudsman To assist people having difficulty registering their dispute, we introduced live chat to enable them to deal with us in real time. In 2016-17,
The Management of Risk by Public Sector Entities
The Auditor-General Performance Audit Across Entities Australian National Audit Office Commonwealth of Australia 2017 ISSN 1036 7632 (Print) ISSN 2203 0352 (Online) ISBN 978-1-76033-282-2 (Print) ISBN
POLICY: FRAUD PREVENTION. October 2017
POLICY: October 2017 CONTENTS 1. PURPOSE P3 2. SCOPE P3 3. LEGISLATION AND CORPORATE GOVERNANCE REQUIREMENTS REFERENCE 4. POLICY STATEMENT AND INTERNAL STANDARDS P3 P4 4.1 Background P4 4.2 Actions constituting
The Australian National University Fraud Control Framework. Corporate Governance & Risk Office
The Australian National University Fraud Control Framework 2017 2018 Corporate Governance & Risk Office Corporate Governance and Risk Office 21 July 2017 The Australian National University Canberra ACT
STAKEHOLDER ENGAGEMENT MODEL FOR
STAKEHOLDER ENGAGEMENT MODEL FOR RELATIONSHIP WITH THE EXTERNAL AUDITOR 23 FEBRUARY 2016 Version 5.0 Shane Buggle Deputy Chief Financial Officer CONTENTS Purpose... 3 External Auditors... 3 Relevant Stakeholders...
INSURANCE: Bermuda Issues Guidance Notes
INSURANCE: Bermuda Issues Guidance Notes David J. Doyle, Partner, July 2005 In 2003 the International Monetary Fund ("IMF") performed an in-depth on-site review of Bermuda's financial services legislation
For personal use only
RSM Australia Pty Ltd Level 21, 55 Collins Street Melbourne VIC 3000 PO Box 248 Collins Street West VIC 8007 T +61 (0) 3 9286 8000 F +61 (0) 3 9286 8199 www.rsm.com.au INDEPENDENT AUDITOR S REPORT TO THE
The FSC s Revised Risk-based Approach to Supervision
The FSC s Revised Risk-based Approach to Supervision Assessing the risk of financial loss to the public presented by each regulated firm 1 What made us change? Need to identify the risks to the system
Contents. Auditor s Report 2. Certifications 4. Comprehensive operating statement 5. Balance sheet 6. Statement of changes in equity 7
financial report Notes to the financial statements 31 December 1 Contents Auditor s Report 2 Certifications 4 Comprehensive operating statement 5 Balance sheet 6 Statement of changes in equity 7 Cash flow
Public Finance Oversight in the Western Australian Parliament
Public Finance Oversight in the Western Australian Parliament IPAA WA Public Sector Research Day SCHOOL OF ACCOUNTING Professor David Gilchrist Adjunct Professor Kylie Coulson 1 September 2016 1 Westminster
United Way of Central and Northern Vancouver Island Homelessness Partnering Strategy Financial Statement March 31, 2015
United Way of Central and Northern Vancouver Island Financial Statement March 31, 2015 Contents For the year ended March 31, 2015 Page Independent Auditors' Report Financial Statement Statement of Revenue
La Trobe Financial Asset Management Limited Report Date: 22 December 2017
Report Date: 22 December 2017 Analyst Natasha Hall 0435 610 293 natasha.hall@australiaratings.com Operational Capability Assessment An assessment of reflects the very strong capacity of an operating party
New South Wales Climate Change Policy Framework
New South Wales Climate Change Policy Framework DECEMBER 2016 Business Council of Australia December 2016 1 Contents About this submission 2 Key considerations 2 Key issues 4 National policy and legislation
We are committed to safeguarding your personal information in accordance with the requirements of the Privacy Act 1988.
Max Recovery Privacy Policy for use in its Australian Operations This Privacy Policy applies to Max Recovery Australia Pty Ltd (referred to in this Policy as "Max Recovery", "we" or "us"). Max Recovery
GROUP POLICY - PRIVACY
Perpetual Limited GROUP POLICY - PRIVACY 13 February 2018 Perpetual Limited ABN 86 000 431 827 PURPOSE Perpetual is committed to protecting your privacy and safeguarding your personal information. This
For personal use only
RSM Australia Pty Ltd Level 21, 55 Collins Street Melbourne VIC 3000 PO Box 248 Collins Street West VIC 8007 T +61 (0) 3 9286 8000 F +61 (0) 3 9286 8199 www.rsm.com.au INDEPENDENT AUDITOR S REPORT TO THE
AUDIT AND RISK COMMITTEE INTERNAL AUDIT PLANNING 2017/18
Report No: 26/2017 PUBLIC REPORT AUDIT AND RISK COMMITTEE 31 January 2017 INTERNAL AUDIT PLANNING 2017/18 Report of the Head of Internal Audit Strategic Aim: All Exempt Information No Cabinet Member(s)
Independent assurance report on World Vision Australia greenhouse gas emissions
To: The Board of Directors of World Vision Australia Independent assurance report on World Vision Australia greenhouse gas emissions Scope In accordance with the terms of our engagement letter dated 21
What you need to know about raising private capital through a managed investment scheme KNOWLEDGE 02/18
What you need to know about raising private capital through a managed investment scheme KNOWLEDGE 02/18 CONTENTS Why a unit trust and not a company? 2 Is an AFSL required? 3 ASIC registered or unregistered
THE AUDIT COMMITTEE. The Audit committee report. Committee membership. Responsibilities
The Audit committee report THE AUDIT COMMITTEE John Ramsay Audit Committee Chairman As announced in December 2017, I joined the board on 1 January 2018 and succeeded Paul Spence as chairman of the Audit
Report to Shareholders for the six months to 31 December 2015
TEMPLETON GLOBAL GROWTH FUND LTD. A.B.N. 44 006 558 149 1 Level 19, 101 Collins Street Melbourne, Victoria 3000 Telephone : (03) 9603 1209 Facsimile : (03) 9603 1266 The Secretary Australian Securities
Supervisory Framework JUNE 2012
Supervisory Framework JUNE 2012 The Financial Institutions Commission of British Columbia (FICOM) is a regulatory agency of the Ministry of Finance, established in 1989 to contribute to the safety and
CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2017
CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2017 3 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Directors of Scandium International Mining Corp. Opinion
RISK MANAGEMENT POLICY October 2015
RISK MANAGEMENT POLICY October 2015 1. INTRODUCTION 1.1 The primary objective of risk management is to ensure that the risks facing the business are appropriately managed. 1.2 Paringa Resources Limited
Local Government Performance Reporting Framework & Know Your Council Website. FinPro Professional Development Day 18 February 2016
Local Government Performance Reporting Framework & Know Your Council Website FinPro Professional Development Day 18 February 2016 17/02/2016 Why it was developed Prompted by VAGO findings Strong bi-partisan
Australia s Housing Market
Australia s Housing Market March 2016 Update In August 2015 we investigated the notion that a bubble is developing in the Australian housing market. We concluded that these fears seem to be justified;
Knowing your customer
Knowing your customer IN A GLOBAL WORLD The basics of Australia s AML/CTF regime For accountants, conveyancers, lawyers, real estate agents and other business professionals. An increasing threat Anti-Money
the economic disconnect
Victoria Community pulse 2018 the economic disconnect Community pulse 2018: the economic disconnect victoria About this publication Community pulse 2018: the economic disconnect Victoria CEDA 2018 ISBN:
CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2018
CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2018 3 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Directors of Opinion on the Consolidated Financial Statements
Practice Note 10: Audit of financial statements of public sector bodies in the United Kingdom
Practice Note 10: Audit of financial statements of public sector bodies in the United Kingdom This Practice Note replaces Practice Note 10: Audit of Financial Statements of Public Sector Bodies in the
ANNUAL GOVERNANCE STATEMENT FOR THE POLICE AND CRIME COMMISSIONER FOR NORFOLK AND THE CHIEF CONSTABLE FOR NORFOLK
ANNUAL GOVERNANCE STATEMENT FOR THE POLICE AND CRIME COMMISSIONER FOR NORFOLK AND THE CHIEF CONSTABLE FOR NORFOLK 1. INTRODUCTION This Annual Governance Statement reflects the position as at September
Concise Financial Report 2015
03 Auditor Independence Declaration 04 Consolidated statement of financial position 05 Consolidated statement of profit or loss 06 Consolidated statement of comprehensive income 07 Consolidated statement
the economic disconnect
south australia Community pulse 018 the economic disconnect Community pulse 018: the economic disconnect south australia About this publication Community pulse 018: the economic disconnect South Australia
the economic disconnect
western australia Community pulse 2018 the economic disconnect Community pulse 2018: the economic disconnect western australia About this publication Community pulse 2018: the economic disconnect Western
INSURANCE. Forensic services. Helping to protect your business from fraud, misconduct and non-compliance ADVISORY. kpmg.com/in
INSURANCE Forensic services Helping to protect your business from fraud, misconduct and non-compliance ADVISORY kpmg.com/in The insurance industry has been growing at a fast pace in India. To differentiate
Guidance Statement GS 002 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees
GS 002 (September 2010) Guidance Statement GS 002 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Issued by the Auditing and Assurance Standards
Universities: 2015 Audit Snapshot. Victorian Auditor-General s Report May :34
Universities: 2015 Audit Snapshot Victorian Auditor-General s Report May 2016 2015 16:34 V I C T O R I A Victorian Auditor-General Universities: 2015 Audit Snapshot Ordered to be published VICTORIAN GOVERNMENT
Please find enclosed Initial Director s Interest Notices for Ms Lisa Gay and Ms Abigail Cleland.
Computershare Limited ACN 005 485 825 Yarra Falls, 452 Johnston Street Abbotsford Victoria 3067 Australia PO Box 103 Abbotsford Victoria 3067 Australia Telephone 61 3 9415 5000 Facsimile 61 3 9473 2500
Opinion. Basis of Opinion
Independent Auditor s Report to the Directors of Choice Hotels Australasia Pty Ltd and the Franchisees contributing to the Choice Hotels Marketing Cooperative Funds ( the Funds ) Opinion We have audited
ROYAL AUSTRALASIAN COLLEGE OF SURGEONS Division Resources Ref. No. RES-MGT-007
1. PURPOSE AND SCOPE The (Committee) of the Royal Australasian College of Surgeons (the College) will provide assistance to Council in fulfilling its corporate governance and oversight responsibilities.
DocuSign Envelope ID: 6C15814F AD-86BC-886B86D24316
DocuSign Envelope ID: 6C15814F-7080-49AD-86BC-886B86D24316 INDEPENDENT AUDITORS REPORT TO THE DIRECTORS OF B COMMUNICATIONS PTY LTD Report on the Financial Report We have audited the accompanying financial
Obligations of TAFE Institute Boards Under the Financial Management Act 1994
Obligations of TAFE Institute Boards Under the Financial Management Act 1994 The Financial Management Act 1994 (the Act) applies to TAFE Institutes as public entities. The purposes of the Act are to improve
Chapter 3. Who are the Filer s Board Members and How Does the Filer Govern Itself? Did the Filer Change in Any Significant Way During the Year?
Chapter 3 Who are the Filer s Board Members and How Does the Filer Govern Itself? Did the Filer Change in Any Significant Way During the Year? Board Members & Governance On pages 7 and 8 of the Form 990
For personal use only
Trading update and acquisition of Advantage Salary Packaging 11 December 2015 PAGE 0 Important notice and disclaimer ( Important Notice ) Disclaimer This presentation has been prepared by Smartgroup Corporation
Gert van der Linde World Bank. 7 th Annual CABRI Seminar, Rwanda, August 2011
Gert van der Linde World Bank 7 th Annual CABRI Seminar, Rwanda, 17-18 August 2011 1 Overview International experiences Key conceptual issues Accountability Budgeting Budget execution Accounting Reporting
Account consolidation in super five things you should think about
Account consolidation in super five things you should think about A review of the impact of account consolidation on the superannuation sector and some suggested ways forward AUTHORS: PAUL DIVINY, PHIL
Inquiry into Regulatory Impediments in the Financial Services Sector Islamic Finance and Opportunities in the Wholesale Market
21 May 2010 Financial Services Inquiry Victorian Competition and Efficiency Commission GPO Box 4379 Melbourne Victoria 3001 Dear Sir/Madam Inquiry into Regulatory Impediments in the Financial Services
Bribery and Corruption
Bribery and Corruption M&A Corruption Due Diligence 2018 Association of Certified Fraud Examiners, Inc. Introduction M&A transactions deal with the buying, selling, dividing, and combining of different
BIG LOTTERY FUND AUDIT AND RISK COMMITTEE TERMS OF REFERENCE
BIG LOTTERY FUND AUDIT AND RISK COMMITTEE TERMS OF REFERENCE 1. Constitution 1.1 The Board has established an Audit and Risk Committee to support it in its responsibilities for issues of risk, control
Statement of Recommended Practice. Practice Note 10: Audit of financial statements of public sector bodies in the United Kingdom
1 Statement of Recommended Practice Practice Note 10: Audit of financial statements of public sector bodies in the United Kingdom 2 3 The Financial Reporting Council s Statement on the Statement of Recommended
Canada Revenue Agency announces measures to counter international tax evasion and aggressive tax avoidance
14 May 2013 Global Tax Alert Canada Revenue Agency announces measures to counter international tax evasion and aggressive tax avoidance Background On 8 May 2013, National Revenue Minister Gail Shea announced
CHAPTER 7 INHERENT RISK ASSESSMENT AND MATERIALITY
CHAPTER 7 INHERENT RISK ASSESSMENT AND MATERIALITY 1 INHERENT RISK (IR) Defined: Susceptibility of account balance or class of transactions to material misstatement, given inherent and environmental characteristics,
Passive House Canada Financial Statements Year Ended December 31, 2017
Financial Statements To the Directors of Passive House Canada Independent Auditor's Report We have audited the accompanying financial statements of Passive House Canada, which comprise the statement of
DIABETES AUSTRALIA RESEARCH TRUST
Financial Report For the Year Ended 30 June 2016 Contents Statement of Comprehensive Income 2 Statement of Financial Position 3 Statement of Changes in Equity 4 Statement of Cash Flows 5 Notes to the Financial
Regulator s Perspective on IFRS Financial Statements
Regulator s Perspective on IFRS Financial Statements Jane Diplock AO Chairman, Executive Committee of IOSCO Chairman, New Zealand Securities Commission IASC Foundation: IFRS Conference Singapore 29 August
Risk Review Committee Charter
Risk Review Committee Charter 1. About the Charter Purpose The Board of Directors of Coast Capital Savings (the Board ) has delegated to the Risk Review Committee (the Committee ) the responsibilities
Audit and Financial Risk Committee Charter
Audit and Financial Risk Committee Charter Oil Search Limited and its subsidiaries Document Control The definitive version of this document is stored in the Oil Search Document Management Foundation System
Hole In One Policy Wording
Hole In One Policy Wording v12.15 Pen Underwriting Pty Ltd ABN 89 113 929 516 AFSL 290518 Our name comes from the expression to pass the pen. It reflects what we do and what we bring to the insurance industry
Submission to the Senate Education, Employment and Workplace Relations References Committee Inquiry into the Adequacy of the Allowance Payment System
Submission to the Senate Education, Employment and Workplace Relations References Committee Inquiry into the Adequacy of the Allowance Payment System for Jobseekers and Others AUGUST 2012 Business Council
Preparing for the upcoming year end audit cycle
1 Preparing for the upcoming year end audit cycle Tim Loughnan Sector Director, Local Government Financial Audit 2 1. Key accounting issues for FY 2014 2. Preparing for EOFY audit 3. Areas of focus for
Hagar Australia Inc. Concise Annual Financial Report For the year ended 30 June 2014
Hagar Australia Inc. Concise Annual Financial Report For the year ended 30 June 2014 Hagar Australia Inc 237 Cecil Street South Melbourne VIC 3205 donations@hagar.org.au www.hagar.org.au Annual Report
NHS Darlington Clinical Commissioning Group Audit and Risk Committee Terms of Reference
1. Constitution NHS Darlington Clinical Commissioning Group Audit and Risk Committee Terms of Reference 1.1 The audit and risk committee (the committee) is established in accordance with the NHS Darlington
The primary judgments and issues considered by the committee in the 2017 fnancial statements, and how these were addressed, were: Action taken
The Audit committee report continued Signifcant judgments and issues considered by the Audit Committee The primary judgments and issues considered by the committee in the 2017 fnancial statements, and
Tax Transparency Report FY17
Tax Transparency Report FY17 About Transurban We keep cities moving As cities in Australia and around the world grow, we give them room to move. By partnering with government, we provide effective toll
The fight against fraud - the European Union perspective
The fight against fraud - the European Union perspective ACFE - European Fraud Conference Prague, 19 March 2013 Giovanni Kessler Director-General European Anti-Fraud Office (OLAF) OLAF - EUROPEAN ANTI-FRAUD
For personal use only
Financial Statements Catapult Group International Ltd For the half-year ended 31 December 2014 Contents Page Directors Report 1 Auditor s Independence Declaration 2 Consolidated Statement of Profit or
Embedding resilience Anti-bribery and corruption briefing
December 2016 Embedding resilience Anti-bribery and corruption briefing Anti-bribery and corruption briefing 2016 Overview The risks posed by bribery and corruption have never been higher. Recent legal
The Manager Company Announcement Office ASX Limited 30 June 2015
30 June 2015 PROPOSED ACQUISITION OF AUS STREAMING INVESTMENTS LIMITED IN CONSIDERATION OF THE ISSUE OF SHARES IN MURCHISON HOLDINGS LIMITED TO THE SHAREHOLDERS OF ASAF CRITICAL METALS LIMITED Summary
Ernst & Young 8 Exhibition Street Melbourne VIC 3000 Australia GPO Box 67 Melbourne VIC 3001 Tel: +61 3 9288 8000 Fax: +61 3 8650 7777 ey.com/au Auditor s Independence Declaration to the unitholders of
For personal use only
Appendix 4D Half Year report 1. Company details Name of entity: ABN: 94 169 346 963 Reporting period: 31 December 2015 Previous reporting period: 30 June 2015 2. Results for announcement to the market
Bribery and Corruption
Bribery and Corruption The FCPA, UK Bribery Act, and Other Anti-Corruption Measures 2018 Association of Certified Fraud Examiners, Inc. Introduction The FCPA and the UK Bribery Act are the two premier
Evidence of compliance
Appendix 3 Expanded / additional governance requirements from the Chief Financial Officer statement reflected in the local Code of Corporate Governance 1. Core Principle: Focusing on the purpose of the
ITEM 18.1 page Commission to switch to new accounting system By George Parker in Brussels Published: December :00
Commission to switch to new accounting system By George Parker in Brussels Published: December 30 2004 02:00 ITEM 18.1 page 18.1 The European Commission is making final preparations to launch a new accounting
Auditor s Independence Declaration To the Directors of WAM Microcap Limited ABN 34 617 838 418 In relation to the independent audit for the period 8 March 2017 to 30 June 2018, to the best of my knowledge
Introducing the Statement of Knowledge
Introducing the Statement of Knowledge This statement of knowledge identifies the unique body of theory, standards and ethics that differentiates recordkeeping professionals from other professionals. The
Risk management policy
Risk management policy November 2017 Risk management policy Page 0 of 8 Contents 1. Policy objectives and background 2 1.1 Policy background 2 1.2 Policy objective 2 1.3 Policy sponsor and maintenance
Snapshot Own Motion Inquiry Investigation of Claims and Outsourced Services
2014 General Insurance Code of Practice Snapshot Own Motion Inquiry Investigation of Claims and Outsourced Services 1 May 2017 Page 1 of 16 Chair s message I am proud to present the Code Governance Committee
Economic Contribution Australia 2017
Economic Contribution Australia 2017 About this report Rio Tinto recently commissioned ACIL Allen Consulting to undertake an assessment of Rio Tinto s contribution to Australia s economy. This report outlines
For personal use only
Deloitte Touche Tohmatsu ABN 74 490 121 060 550 Bourke Street Melbourne VIC 3000 GPO Box 78 Melbourne VIC 3001 Australia DX: 111 Tel: +61 (0) 3 9671 7000 Fax: +61 (0) 9671 7001 www.deloitte.com.au Independent
For personal use only
Appendix 4D Half-year report 1. Company details Name of entity: ABN: 57 604 611 556 Reporting period: For the half-year ended 31 December 2016 Previous period: For the half-year ended 30 June 2016 2. Results
Chain Reaction Challenge Foundation. Special Purpose Annual Report
Chain Reaction Challenge Foundation Special Purpose Annual Report For the year ended 30 June 2018 Chain Reaction Challenge Foundation ABN 71 790 713 995 PO Box 1544, Melbourne VIC 3001 Independent
Perpetual s Risk Management Framework
Perpetual s Risk Management Framework Perpetual s Risk Management Framework Context Perpetual Limited (Perpetual) is a diversified financial services firm, listed on the Australian Securities Exchange.
Code of Practice. The principles, standards of behaviour and service delivery requirements for all FPA Australia Corporate Members
Code of Practice The principles, standards of behaviour and service delivery requirements for all FPA Australia Corporate Members Fire Protection Association Australia Life Property Environment Introduction
Fraud, Bribery and Corruption Control Policy
Fraud, Bribery and Corruption Control Policy 1. Introduction DuluxGroup acknowledges the need for directors, executives, employees and contractors to observe the highest ethical standards of corporate
Independent auditor s report to the members of the Multicultural Council of the Northern Territory Incorporated
Independent auditor s report to the members of the Multicultural Council of the Northern Territory Incorporated Report on the Audit of the Financial Report Qualified Opinion We have audited the accompanying