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Group Audit is a key component of the ABC’s governance framework. Group Audit reports to the Audit & Risk Committee and contributes to the achievement of the Corporation’s goals and objectives by:

  • providing objective assessment and assurance of the design and operation of the ABC’s risk management and internal control system, including recommending improvements to management
  • playing a role in developing and maintaining a culture of accountability and integrity, including undertaking investigations in relation to fraud or public interest disclosure allegations
  • being responsive to the Corporation’s changing requirements and applying a continuous improvement mindset, including utilising technologies and data to efficiently assess control performance.

Group Audit prepares and delivers the ABC’s Audit Plan, which is approved by the Audit & Risk Committee. A risk-based audit approach is used to ensure Group Audit focuses its work on the Corporation’s key objectives and operational areas. Audits are conducted in a manner that conforms to international auditing standards. In 2019–20, Group Audit completed 24 audit assignments (25 in 2018-19), covering editorial, content delivery, finance, information technology, health and safety, and project management processes.

Group Audit uses in-house employees and external providers to deliver. External providers enable access to expertise in specialist areas, supplementing internal resources and experience.

Group Audit liaises with the ABC’s external auditors the ANAO, and its nominated representative, KPMG. This includes seeking advice on proposed areas of focus, the identification of areas of potential external audit reliance on audits undertaken by Group Audit and ensuring minimal duplication of audit coverage.