The findings of the strategic assessment have informed a separate

ANAO Report No.3 2015–16 Regulation of Great Barrier Reef Marine Park Permits and Approvals 39 Reef as implemented by GBRMPA. The ANAO made seven recommendations to enhance the effectiveness of governance arrangements including, in particular, the efficient and effective achievement of its stated objectives. A follow-up performance audit, ANAO Report No.8 Commonwealth Management of the Great Barrier Reef Follow-up Audit in 2003–04, determined that GBRMPA had implemented six of the seven recommendations, with the remaining partially implemented recommendation expected to be fully implemented in the near future. Audit objective, criteria and methodology

1.24 The objective of this audit was to assess the effectiveness of the Great

Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park.

1.25 To form a conclusion against this objective, the ANAO adopted the

following high-level criteria: • an effective process to assess permit applications and attach enforceable conditions has been established; • a structured risk management framework to assess and manage compliance risks has been implemented; • an effective risk-based compliance program to communicate regulatory requirements and to monitor compliance with permit conditions and regulatory objectives has been implemented; and • arrangements to manage non-compliance are effective.

1.26 In undertaking the audit, the ANAO reviewed GBRMPA’s files and

records, including those related to sampled permit application assessments, monitoring activities and enforcement actions. 43 The ANAO accompanied departmental staff on compliance monitoring activities and assessed the controls for the two IT systems that support GBRMPA’s assessment, monitoring and enforcement activities. Staff from GBRMPA, and staff of QPWS assigned to the Joint Field Management Program, were also interviewed. In addition, the views 43 The ANAO examined samples of GBRMP permit application assessments and the monitoring of current permits over the period July 2012 to June 2014. The samples, which equated to 10 per cent of the populations of permit application assessments and current permits, were broadly selected in proportion with 12 key parameters of their respective populations. In addition, the ANAO examined all ‘breach of permit’ enforcement actions over the period July 2012 to June 2014.