31. The ANAO's review of the individual PDSSs contained in Part 3 of this report has been conducted in accordance with the Australian Standard on Assurance Engagements (ASAE) 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information issued by the Australian Auditing and Assurance Standards Board.
32. Our review of the information presented in the individual PDSSs included:
• an examination of each PDSS;
• a review of relevant procedures and Guidelines used by DMO to prepare the PDSSs;
• a review of documents and information relevant to the PDSSs;
• interviews with persons responsible for the preparation of the PDSSs and those responsible for the management of the 15 projects; and
• an examination of the statements and management representations by the CEO DMO and senior DMO managers, and confirmations from the three ADF Service Chiefs concerning the overall accuracy and completeness of the PDSSs, including the status of initial and final operational capability.
33. While our work is appropriate for the purpose of providing a review report in accordance with ASAE 3000, our review is not as extensive as individual project performance audits conducted by the ANAO, in terms of the nature and scope of project issues covered, and the extent to which evidence is required by the ANAO. Consequently, the level of assurance provided by this review in relation to the 15 projects is less than that typically provided by our performance audits. The review was conducted at a cost to the ANAO of $1 085 000.