Corporate governance
Predicted outcomes and anticipated use of resources are set out in the Portfolio Budget Statements 2019-20. Actions designed to deliver the outcomes are detailed in the Corporate Plan 2019–20 and group business plans.
The Executive Board provides strategic oversight and support for the Commissioner. It considers and advises on business, operational and policy strategies for the Commission.
Axiom Associates was contracted to provide internal auditing services for the Commission in 2019–20. During the 2019-20 financial year, three internal audits were conducted and completed on the Governance Framework; the Annual Statement of Performance; and Management of Cyber Security Risks. An audit of the Management of Data and Privacy Management Arrangements was commenced in June 2020.
Compliance and accountability
An annual review of the Commission’s compliance with the financial management and accountability framework was conducted. The results of the review confirmed that the Commission’s internal control environment is operating effectively. No significant non-compliance was detected.
The Commission also has an ongoing process of reviewing internal human resource policies to ensure they are consistent with best practice and contemporary human resource management principles.
Ethical standards
The Commission supports a culture of strong commitment to the APS Values and Code of Conduct and ensures this is reflected in the Commission’s day-to-day work. All new employees at the Commission receive clear guidance about expectations in this regard.
Control environment
The Commission has a robust control environment in place. The control framework includes the Accountable Authority Instructions, finance procedures and delegations and authorisations.
The framework includes regular review of the controls.
The Commission maintains a fraud control framework comprising the Fraud Control Plan 2019-21 supported by the Fraud Risk Assessment and Analysis Report 2019-21. The framework was last updated in May 2019 and will be reviewed and updated in early 2021.
Consistent with previous years, the Commission maintains appropriate fraud prevention, detection, investigation, reporting and data collection procedures. The Commission also enhances fraud awareness in the staff induction process, and through fraud e-learning.
There were no instances of fraud in 2019-20. All fraud risks were assessed and appropriate controls were in place.