Office of the Inspector-General of Intelligence and Security independent audit report

Scope

I have audited the financial statement of the Office of the Inspector-General of Intelligence Security for the year ended 30 June 1993.

The statement comprises:

  • Statement by the Inspector-General of Intelligence and Security and the Assistant Inspector-General
  • Operating Statement
  • Statement of Assets and liabilities
  • Statement of Transactions by Fund
  • Statement of Cash Flows, and
  • Notes to and forming part of the Financial Statement.

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

'Re 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 financial statement, 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 presented fairly in accordance with Australian accounting concepts and standards and statutory requirements so as to present a view of the Office of the Inspector-General of Intelligence and Security which is consistent with my understanding of its financial position, its operations and its cash flows.

The audit opinion expressed in this report has been formed on the above basis.

Audit Opinion

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

  • is in agreement with the accounts and records kept in accordance with section 40 of the Act
  • is in accordance with the Financial Statements Guidelines for Departmental Secretaries (Accrual Reporting), and
  • presents fairly in accordance with Statements of Accounting Concepts and applicable Accounting Standards the information required by the Guidelines including the Office of the Inspector-General of Intelligence and Security's financial transactions and its cash flows for the year ended 30 June 1993 and assets and liabilities as at that date.

V. Manera
Executive Director
Canberra

8 September 1993