Independent Audit Report

Scope

In accordance with sub-section 50(1) of the Audit Act 1901, the Inspector-General has submitted for audit the financial statement of the Office of the Inspector-General of Intelligence and Security for the year ended 30 June 1992.

The statement comprises:

  • Aggregate Statement of Transactions by Fund
  • Detailed Statement of Transactions by Fund
  • Program Summary
  • Program Statement
  • Statement of Supplementary Financial Information
  • Notes to the Financial Statements, and
  • Certificate by the Inspector-General of Intelligence and Security and Assistant Inspector-General.

The Inspector-General of Intelligence and Security and Assistant Inspector-General are responsible for the preparation and presentation of the financial statement and the information it contains. I have conducted an independent audit of the financial statement in order to express an opinion on it.

The audit has been conducted in accordance with the Australian National Audit Office Auditing Standards, which incorporate the Australian Auditing Standards, to provide reasonable assurance as to whether the financial statement is free of material misstatement. Audit procedures included examination, on a test basis, of evidence supporting the amounts and other disclosures in the accounts. and the evaluation of accounting policies and significant accounting estimates. These procedures have been undertaken to form an opinion whether, in all material respects, the financial statement is in agreement with the accounts and records of the Office of the Inspector-General of Intelligence and Security and has been presented in accordance with the guidelines made by the Minister for Finance so as to present a view of the Office which is consistent with my understanding of its financial position and the results of Its operations.

The audit opinion expressed in this report has been formed on the above basis. 601 Telephone (06) 283 4777 Facsimile (06) 285 1223

Audit Opinion

In accordance with sub-section 51 (1) of the Audit Act. I now report that the financial statement is, in my opinion:

  • in agreement with the accounts and records kept in accordance with section 40 of the Act, and
  • in accordance with the financial statements guidelines made by the Minister for Finance

D. S. Lennie
Executive Director
Canberra

1 October 1992