{ "entity_id": "B-001973", "folder": "Companies-Auditors-Disciplinary-Board", "name": "Companies Auditors Disciplinary Board", "type": "Statutory Body", "jurisdiction": "Commonwealth", "portfolio": "Treasury", "website": "http://www.cadb.gov.au/", "data_status": "rich", "completeness": { "has_strategy_brief": true, "has_strategy_structured": true, "has_vision": false, "has_kpi_targets": true, "has_kpi_results": true, "has_strategy_overview": true, "has_legislation_text": true, "has_legislation_structured": false, "has_global_initiatives_text": false, "has_global_initiatives_structured": false, "n_global_initiatives": 0, "has_ideas": true, "has_artifacts": true, "n_ideas": 12, "n_legislation": 0, "n_artifacts": 10, "n_kpi_targets": 3, "n_kpi_results": 3, "n_outcomes": 1, "verified_own_data": true }, "strategy_profile": { "status": "published", "confidence": "high", "summary": "CADB is a statutory body established under Part 11 of the ASIC Act, but which operates as a wholly independent body from ASIC. CADB’s powers and functions are set out in Part 11 of the ASIC Act and Part 9.2 Division 3 of the Corporations Act. The primary role of CADB within this scheme is to act as an independent expert disciplinary tribunal to consider applications for the cancellation or suspension of the registration of company auditors under the provisions of the Corporations Act. [AR p.10]", "official_site_url": "http://www.cadb.gov.au/", "source_documents": [ { "type": "annual_report", "title": "CADB Annual Report 2024-2025", "url": "https://www.cadb.gov.au/media/2gufmza4/cadb-annual-report-2024-25.pdf", "period": "2024-25", "confidence": "high" }, { "type": "annual_report", "title": "CADB Annual Report 2023-2024", "url": "https://www.cadb.gov.au/media/5jlawgle/cadb-annual-report-2023-2024.pdf", "period": "2023-24", "confidence": "high" }, { "type": "annual_report", "title": "CADB Annual Report 2022-2023", "url": "https://www.cadb.gov.au/media/q35n4s4g/cadb-annual-report-2022-2023.pdf", "period": "2022-23", "confidence": "high" }, { "type": "annual_report", "title": "CADB Annual Report 2021-2022", "url": "https://www.cadb.gov.au/media/o2zhngk3/cadb-annual-report-2021-2022.pdf", "period": "2021-22", "confidence": "high" }, { "type": "annual_report", "title": "CADB Annual Report 2020-2021", "url": "https://www.cadb.gov.au/media/yrybxwff/cadb-2021-annual-report.pdf", "period": "2020-21", "confidence": "high" } ], "purpose": { "text": "CADB is a statutory body established under Part 11 of the ASIC Act, but which operates as a wholly independent body from ASIC. CADB’s powers and functions are set out in Part 11 of the ASIC Act and Part 9.2 Division 3 of the Corporations Act. The primary role of CADB within this scheme is to act as an independent expert disciplinary tribunal to consider applications for the cancellation or suspension of the registration of company auditors under the provisions of the Corporations Act. [AR p.10]", "source_url": "", "source_page": 10, "source_deep_url": "" }, "vision": null, "strategic_priorities": [ { "title": "implementing improved, more stable and transparent arrangements for staffing and resourcing auditor disciplinary functio", "description": "implementing improved, more stable and transparent arrangements for staffing and resourcing auditor disciplinary functions", "source_url": "", "source_page": 6, "source_deep_url": "" }, { "title": "providing more clarity around what cases trigger referral to CADB", "description": "providing more clarity around what cases trigger referral to CADB", "source_url": "", "source_page": 6, "source_deep_url": "" }, { "title": "removing the Australian Security and Investments Commission’s (ASIC’s) discretion over whether auditors can avoid a disc", "description": "removing the Australian Security and Investments Commission’s (ASIC’s) discretion over whether auditors can avoid a disciplinary process by resigning", "source_url": "", "source_page": 6, "source_deep_url": "" }, { "title": "compelling the findings of ASIC audit surveillance reports to be automatically referred to CADB", "description": "compelling the findings of ASIC audit surveillance reports to be automatically referred to CADB", "source_url": "", "source_page": 6, "source_deep_url": "" }, { "title": "giving CADB the power to make own-motion investigations, in addition to receiving referrals from ASIC or the Australian ", "description": "giving CADB the power to make own-motion investigations, in addition to receiving referrals from ASIC or the Australian Prudential Regulation Authority", "source_url": "", "source_page": 6, "source_deep_url": "" } ], "values": [ { "name": "expertise", "description": "", "source_url": "", "source_page": null }, { "name": "transparency", "description": "", "source_url": "", "source_page": null }, { "name": "fairness", "description": "", "source_url": "", "source_page": null } ], "outcomes": [ { "name": "Outcome 1: Effective disciplinary actions for auditors", "description": "To ensure that auditors who fail to meet professional standards are subject to appropriate disciplinary actions, including cancellation or suspension of registration, undertakings, admonishments, reprimands, and financial penalties.", "activities": [ "issuing sanctions", "conducting hearings", "publishing decisions" ], "source_url": "", "source_page": 10, "source_deep_url": "" } ], "performance_measures": [ { "code": "CCE01", "measure": "Number of hearings conducted", "target": "Increase by 50%", "latest_result": "5 hearings", "status": "Partially achieved", "target_source_url": "", "target_source_page": null, "result_source_url": "https://www.cadb.gov.au/media/2gufmza4/cadb-annual-report-2024-25.pdf", "result_source_page": null }, { "code": "CCE02", "measure": "Percentage of cases resolved within 12 months", "target": "95%", "latest_result": "90%", "status": "Mostly achieved", "target_source_url": "", "target_source_page": null, "result_source_url": "https://www.cadb.gov.au/media/2gufmza4/cadb-annual-report-2024-25.pdf", "result_source_page": null }, { "code": "CCE03", "measure": "Number of sanctions imposed", "target": "Increase by 20%", "latest_result": "3 sanctions", "status": "Achieved", "target_source_url": "", "target_source_page": null, "result_source_url": "https://www.cadb.gov.au/media/2gufmza4/cadb-annual-report-2024-25.pdf", "result_source_page": null } ], "document_alignment_terms": { "must_support": [ "CADB is a statutory body established under Part 11 of the ASIC Act, but which operates as a wholly independent body from ASIC. CADB’s powers and functions are set out in Part 11 of", "implementing improved, more stable and transparent arrangements for staffing and resourcing auditor disciplinary functions", "providing more clarity around what cases trigger referral to CADB", "removing the Australian Security and Investments Commission’s (ASIC’s) discretion over whether auditors can avoid a disciplinary process by resigning", "compelling the findings of ASIC audit surveillance reports to be automatically referred to CADB", "giving CADB the power to make own-motion investigations, in addition to receiving referrals from ASIC or the Australian Prudential Regulation Authority" ], "watch_terms": [ "Number of hearings conducted", "Percentage of cases resolved within 12 months", "Number of sanctions imposed" ], "avoid_claiming_without_evidence": [] }, "review_note": "" }, "global_initiatives": null, "strategy": { "reporting_period": "2024-25", "corporate_plan_period": "2025-26", "vision": null, "vision_source_page": null, "purposes": "CADB is a statutory body established under Part 11 of the ASIC Act, but which operates as a wholly independent body from ASIC. CADB’s powers and functions are set out in Part 11 of the ASIC Act and Part 9.2 Division 3 of the Corporations Act. The primary role of CADB within this scheme is to act as an independent expert disciplinary tribunal to consider applications for the cancellation or suspension of the registration of company auditors under the provisions of the Corporations Act. [AR p.10]", "purposes_source_page": 10, "how_we_deliver": "CADB’s capacity to evaluate applications by reference to its own expert knowledge of professional standards places it in a unique position to deal with complex audit matters and provides the option for a hearing without time consuming and costly expert evidence which is often necessary in other tribunals and in the courts. [AR p.11]", "how_we_deliver_source_page": 11, "government_priorities": [ { "text": "implementing improved, more stable and transparent arrangements for staffing and resourcing auditor disciplinary functions", "source_page": 6 }, { "text": "providing more clarity around what cases trigger referral to CADB", "source_page": 6 }, { "text": "removing the Australian Security and Investments Commission’s (ASIC’s) discretion over whether auditors can avoid a disciplinary process by resigning", "source_page": 6 }, { "text": "compelling the findings of ASIC audit surveillance reports to be automatically referred to CADB", "source_page": 6 }, { "text": "giving CADB the power to make own-motion investigations, in addition to receiving referrals from ASIC or the Australian Prudential Regulation Authority", "source_page": 6 } ], "outcomes": [ { "name": "Outcome 1: Effective disciplinary actions for auditors", "description": "To ensure that auditors who fail to meet professional standards are subject to appropriate disciplinary actions, including cancellation or suspension of registration, undertakings, admonishments, reprimands, and financial penalties.", "key_activities": [ "issuing sanctions", "conducting hearings", "publishing decisions" ], "source_page": 10 } ], "values": [ "expertise", "transparency", "fairness" ], "values_framework_name": null, "kpi_targets_2025_26": [ { "code": "CCE01", "measure": "Number of hearings conducted", "target": "Increase by 50%", "source_page": null }, { "code": "CCE02", "measure": "Percentage of cases resolved within 12 months", "target": "95%", "source_page": null }, { "code": "CCE03", "measure": "Number of sanctions imposed", "target": "Increase by 20%", "source_page": null } ], "kpi_results_2024_25": [ { "code": "CCE01", "measure": "Number of hearings conducted", "result": "5 hearings", "status": "Partially achieved", "source_page": null }, { "code": "CCE02", "measure": "Percentage of cases resolved within 12 months", "result": "90%", "status": "Mostly achieved", "source_page": null }, { "code": "CCE03", "measure": "Number of sanctions imposed", "result": "3 sanctions", "status": "Achieved", "source_page": null } ], "_source_urls": { "annual_report_url": "https://www.cadb.gov.au/media/2gufmza4/cadb-annual-report-2024-25.pdf", "corporate_plan_url": "" } }, "ideas": [ { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Risk & Assurance", "scale": "small", "title": "Recommendation tracker for audits, reviews, and inquiries", "idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.", "quote": "In summary:\n(a) Paragraph [6] of ASA 500 requires the auditor to design and perform audit\nprocedures that are appropriate in the circumstances for the purpose of\nobtaining sufficient appropriate audit evidence;\n(b) Paragraph [6] of ASA 330 requires the auditor to design and perform further\naudit procedures whose nature, timing, and extent are based on and are\nresponsive to the assessed risks of material misstatement at the assertion\nlevel;\n(c) Paragraph [21] of ASA 300 requires that if the auditor has determined that\nan assessed risk of material misstatement at the assertion level is a\nsignificant risk, the auditor shall perform substantive procedures that are\nspecifically responsive to that risk.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Executives / assurance teams", "source": "other-pdfs/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf (https://www.cadb.gov.au/media/bwhhfr5m/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Risk & Assurance", "scale": "large", "title": "Integrated assurance and lessons-learned system", "idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.", "quote": "In summary:\n(a) Paragraph [6] of ASA 500 requires the auditor to design and perform audit\nprocedures that are appropriate in the circumstances for the purpose of\nobtaining sufficient appropriate audit evidence;\n(b) Paragraph [6] of ASA 330 requires the auditor to design and perform further\naudit procedures whose nature, timing, and extent are based on and are\nresponsive to the assessed risks of material misstatement at the assertion\nlevel;\n(c) Paragraph [21] of ASA 300 requires that if the auditor has determined that\nan assessed risk of material misstatement at the assertion level is a\nsignificant risk, the auditor shall perform substantive procedures that are\nspecifically responsive to that risk.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Executives / assurance teams", "source": "other-pdfs/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf (https://www.cadb.gov.au/media/bwhhfr5m/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Data & Performance", "scale": "small", "title": "KPI evidence register with named owners", "idea": "Create a simple register mapping each KPI to source data, owner, frequency, target, and last result.", "quote": "[Page 103]\n(b) Failed to perform procedures required in accordance with paragraph [22 to\n26] of ASA 540 relating to the value estimates of the investment (and any\nnecessary credit loss provisions) to obtain sufficient appropriate audit\nevidence regarding the selection and application of methods, significant\nassumptions and the data used;\n(c) Contrary to paragraph [26] of ASA 330 and [33(c)] of ASA 540 failed to\nadequately evaluate whether sufficient appropriate audit evidence had been\nobtained about the investment values including not taking into account\nevidence obtained about investment performance and project issues that\ncontradicted the values;\n(d) Contrary to paragraphs [24], and [25] of ASA 550, failed to obtain sufficient\nappropriate audit evidence about reported assertion that the investments\nhad been made on an arm’s length and did not adequately evaluate whether", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Executives / Parliament / public", "source": "other-pdfs/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf (https://www.cadb.gov.au/media/bwhhfr5m/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Data & Performance", "scale": "large", "title": "Outcome dashboard linking budget, delivery, and public impact", "idea": "Build a public-facing outcome dashboard showing spend, outputs, outcomes, and delivery confidence.", "quote": "[Page 103]\n(b) Failed to perform procedures required in accordance with paragraph [22 to\n26] of ASA 540 relating to the value estimates of the investment (and any\nnecessary credit loss provisions) to obtain sufficient appropriate audit\nevidence regarding the selection and application of methods, significant\nassumptions and the data used;\n(c) Contrary to paragraph [26] of ASA 330 and [33(c)] of ASA 540 failed to\nadequately evaluate whether sufficient appropriate audit evidence had been\nobtained about the investment values including not taking into account\nevidence obtained about investment performance and project issues that\ncontradicted the values;\n(d) Contrary to paragraphs [24], and [25] of ASA 550, failed to obtain sufficient\nappropriate audit evidence about reported assertion that the investments\nhad been made on an arm’s length and did not adequately evaluate whether", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Executives / Parliament / public", "source": "other-pdfs/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf (https://www.cadb.gov.au/media/bwhhfr5m/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Procurement & Delivery", "scale": "small", "title": "Procurement lessons library for repeat purchases", "idea": "Capture reusable procurement clauses, market lessons, supplier performance notes, and common evaluation criteria.", "quote": "Section 5 of the Replacement Prospectus discloses GCPF’s ‘Investment Mandate’\nand that GCPF would invest in property development projects which meet the\nfollowing criteria:\n“\n• Stage, type, and location of projects invested in be based on the target\ninvestment portfolio in section 5.3\n• Projects with a target equity IRR of at least 20%\n• Projects with targeted completion within 36 months, likely to be profitable\nand return the company investments based on the current and projected\nmarket conditions and the proposed development and its associated costs\nstructures.\n• The Project Development SPV should be able to service any interest\nobligations it takes on through the life of the project.\n• The project feasibility must work in the current and future market conditions.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Delivery teams / suppliers", "source": "other-pdfs/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf (https://www.cadb.gov.au/media/bwhhfr5m/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Procurement & Delivery", "scale": "large", "title": "Portfolio delivery office for major investments", "idea": "Stand up a portfolio delivery office that tracks benefits, risks, dependencies, procurement, and delivery confidence.", "quote": "Section 5 of the Replacement Prospectus discloses GCPF’s ‘Investment Mandate’\nand that GCPF would invest in property development projects which meet the\nfollowing criteria:\n“\n• Stage, type, and location of projects invested in be based on the target\ninvestment portfolio in section 5.3\n• Projects with a target equity IRR of at least 20%\n• Projects with targeted completion within 36 months, likely to be profitable\nand return the company investments based on the current and projected\nmarket conditions and the proposed development and its associated costs\nstructures.\n• The Project Development SPV should be able to service any interest\nobligations it takes on through the life of the project.\n• The project feasibility must work in the current and future market conditions.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Delivery teams / suppliers", "source": "other-pdfs/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf (https://www.cadb.gov.au/media/bwhhfr5m/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Staff Productivity", "scale": "small", "title": "Reusable briefing and summary assistant for internal documents", "idea": "Create controlled templates for summarising reports, submissions, minutes, and ministerial briefs.", "quote": "[Page 13]\n2019 -20 ($) 2020 -21 ($)\nAdministrative expenses (including staff costs and 343,0165 103,944\nexternal legal costs)\nTravel and accommodation including allowances 4,686 895\nMember fees 153,844 266,026\nTotal: 501,546 370,865\nCADB spent $2,797.50 (2019–20 - $3,208) on external legal advice and legal\nrepresentation at appeal proceedings by the Australian Government Solicitor\nduring the reporting year.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "APS staff / executives", "source": "annual-reports/2020-21.pdf (https://www.cadb.gov.au/media/yrybxwff/cadb-2021-annual-report.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Sensitive information leakage", "Inconsistent quality of generated drafts" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Staff Productivity", "scale": "large", "title": "Department-wide knowledge and briefing platform", "idea": "Build a secure knowledge platform that lets staff search, summarise, and cite approved departmental material.", "quote": "[Page 13]\n2019 -20 ($) 2020 -21 ($)\nAdministrative expenses (including staff costs and 343,0165 103,944\nexternal legal costs)\nTravel and accommodation including allowances 4,686 895\nMember fees 153,844 266,026\nTotal: 501,546 370,865\nCADB spent $2,797.50 (2019–20 - $3,208) on external legal advice and legal\nrepresentation at appeal proceedings by the Australian Government Solicitor\nduring the reporting year.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "APS staff / executives", "source": "annual-reports/2020-21.pdf (https://www.cadb.gov.au/media/yrybxwff/cadb-2021-annual-report.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Sensitive information leakage", "Inconsistent quality of generated drafts" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Case Processing", "scale": "small", "title": "Triage queue for stuck or ageing cases", "idea": "Use existing case data to flag ageing, duplicate, incomplete, or high-risk cases for earlier intervention.", "quote": "[Page 73]\n(a) Contrary to paragraph [6] of ASA 500 and paragraphs [6] and [21] of ASA\n330, failed to design and perform procedures that were responsive to the\nassessed risk (including significant risk relating to valuation and revenue\nrecognition) to ensure sufficient appropriate evidence was obtained to\nsupport the values of the investment (including whether credit loss\nprovisions should have been made), the revenue recognised for it or the\ncompleteness and accuracy of the related party transactions;\n(b) Failed to perform procedures required in accordance with paragraph [22 to\n26] of ASA 540 relating to the value estimates of the investments (and any\nnecessary credit loss provisions) to obtain sufficient appropriate audit\nevidence regarding the selection and application of methods, significant\nassumptions and the data used;", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Applicants / case officers", "source": "other-pdfs/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf (https://www.cadb.gov.au/media/bwhhfr5m/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Case Processing", "scale": "large", "title": "End-to-end case processing redesign", "idea": "Redesign the case pathway around risk-based triage, reusable evidence, and automated eligibility checks.", "quote": "[Page 73]\n(a) Contrary to paragraph [6] of ASA 500 and paragraphs [6] and [21] of ASA\n330, failed to design and perform procedures that were responsive to the\nassessed risk (including significant risk relating to valuation and revenue\nrecognition) to ensure sufficient appropriate evidence was obtained to\nsupport the values of the investment (including whether credit loss\nprovisions should have been made), the revenue recognised for it or the\ncompleteness and accuracy of the related party transactions;\n(b) Failed to perform procedures required in accordance with paragraph [22 to\n26] of ASA 540 relating to the value estimates of the investments (and any\nnecessary credit loss provisions) to obtain sufficient appropriate audit\nevidence regarding the selection and application of methods, significant\nassumptions and the data used;", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Applicants / case officers", "source": "other-pdfs/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf (https://www.cadb.gov.au/media/bwhhfr5m/notice-of-decision-and-reasons-o-shea-ryan-william-01vic25.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Citizen Services", "scale": "small", "title": "Plain-language service pages and proactive status updates", "idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.", "quote": "Thus, in relation to the overall question as to the extent to which Mr Raciti had\naccess to Urbanise files for FY23 and reviewed them:\n(a) As at 22 August 2023, Mr Raciti had been provided with minimal access\nto files, and certainly not the completed CaseWare file, and had\nperformed no meaningful review;\n(b) After 22 August 2023, and shortly prior to 30 August 2023, Mr Poon\nundertook a very limited consideration of the documents provided by Mr\nPhu;\n(c) Shortly after the 30 August email, Mr Phu provided Hayes Knight with\nthe CaseWare file and the final version of the Financial Report;\n60 T63.12\n74", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Citizens / service users", "source": "other-pdfs/notice-of-decision-and-reasons-danieli-sam-02nsw24.pdf (https://www.cadb.gov.au/media/ta4kv1wo/notice-of-decision-and-reasons-danieli-sam-02nsw24.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] }, { "entity_id": "B-001973", "entity_name": "Companies Auditors Disciplinary Board", "folder_name": "Companies-Auditors-Disciplinary-Board", "category": "Citizen Services", "scale": "large", "title": "Single front door for life-event based services", "idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.", "quote": "Thus, in relation to the overall question as to the extent to which Mr Raciti had\naccess to Urbanise files for FY23 and reviewed them:\n(a) As at 22 August 2023, Mr Raciti had been provided with minimal access\nto files, and certainly not the completed CaseWare file, and had\nperformed no meaningful review;\n(b) After 22 August 2023, and shortly prior to 30 August 2023, Mr Poon\nundertook a very limited consideration of the documents provided by Mr\nPhu;\n(c) Shortly after the 30 August email, Mr Phu provided Hayes Knight with\nthe CaseWare file and the final version of the Financial Report;\n60 T63.12\n74", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Citizens / service users", "source": "other-pdfs/notice-of-decision-and-reasons-danieli-sam-02nsw24.pdf (https://www.cadb.gov.au/media/ta4kv1wo/notice-of-decision-and-reasons-danieli-sam-02nsw24.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted 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