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The National Commission of Audit website www.ncoa.gov.au  (the Website) is provided by the Commonwealth of Australia represented by the Department of Finance (Finance). It is a website facility to assist the National Commission of Audit report against its Terms of Reference [PDF 134KB] issued by the Commonwealth Government.


Finance complies with all relevant security and other requirements specified in the Australian Government Protective Security Policy Framework 2010(as amended).

Finance applies a range of security controls to protect the Website from unauthorised access. However, users should be aware that the World Wide Web is an unsecure public network that gives rise to a potential risk that a user's transactions are being viewed, intercepted or modified by third parties or that files which the user downloads may contain computer viruses, disabling codes, worms or other devices or defects.

Finance does not warrant or represent that access to or use of the Website, will not cause damage, or is free from any computer virus or any other defects or errors. Finance accepts no liability for any interference with or damage to a user's computer system, software or data occurring in connection with or relating to the Website or its use. Users are encouraged to take appropriate and adequate precautions to ensure that whatever is selected from the Website is free of viruses or other contamination that may interfere with or damage the user's computer system, software or data.

Finance is not liable to users of the Website or material contained on it, for any loss or damage however caused resulting from such use.


The Website may contain hyperlinks to other websites that may be external to Finance.

  • Finance takes reasonable care in hyperlinking to other external websites but has no direct control over the content of the hyperlinked external websites, or the changes that may occur to the content on those websites.
  • It is the responsibility of the user to make their own decisions about the accuracy, currency, reliability and correctness of information contained in hyperlinked external websites.
  • Hyperlinks to external websites do not constitute an endorsement or a recommendation of any material on those websites or of any third party products or services offered by, from or through those websites. Users of hyperlinks provided by this website are responsible for being aware of which organisation is hosting the website they visit.


Finance does not guarantee the accuracy, reliability, currency or completeness of any material contained on the Website or on any linked site.

Finance accepts no legal liability whatsoever arising from or connected to, the accuracy, reliability, currency or completeness of any material contained on the Website or on any linked site.

Finance recommends that users exercise their own skill and care with respect to their use of the Website and that users carefully evaluate the accuracy, currency, completeness and relevance of the material on the Website for their purposes.

The material on the Website is not a substitute for independent professional advice and users should obtain any appropriate professional advice relevant to their particular circumstances.

The material on the Website may include the views or recommendations of third parties, which do not necessarily reflect the views of Finance, or indicate its commitment to a particular course of action or policy.