Benchmarking the Internal Audit Function

The Auditor GeneralAudit Report No.14 2000–2001Performance AuditBenchmarking the Internal AuditFunctionAustralian National Audit Office© Commonwealthof Australia 2000ISSN 1036 7632ISBN 0 642 44208 8This work is copyright. Apart fromany use as permitted under theCopyright Act 1968, no part may bereproduced by any process withoutprior written permission from theCommonwealth, available fromAusInfo. Requests and inquiriesconcerning reproduction and rightsshould be addressed to:The Manager,Legislative Services,AusInfoGPO Box 1920Canberra ACT 2601or by email:Cwealthcopyright@dofa.gov.au2 Benchmarking the Internal Audit FunctionCanberra ACT26 October 2000Dear Madam PresidentDear Mr SpeakerThe Australian National Audit Office has undertaken aperformance audit in accordance with the authority contained inSection 18 of the Auditor General Act 1997. I present this reportof this audit, and the accompanying brochure, to the Parliament.The report is titled Benchmarking the Internal Audit Function.Following its tabling in Parliament, the report will be placed onthe Australian National Audit Office’s Homepage—http://www.anao.gov.au.Yours sincerelyP. J. BarrettAuditor GeneralThe Honourable the President of the SenateThe Honourable the Speaker of the House of RepresentativesParliament HouseCanberra ACT3AUDITING FOR AUSTRALIAThe Auditor General is head of theAustralian National Audit Office. TheANAO assists the Auditor General ...