Topic - the Auditor General of Australia is conducting an audit of the JobKeeper program, especially in light of news that many companies accepted JobKeeper and then went on to post record profits and revenue. Select one of the perspectives below for your explainer video.

From the Auditor General perspective - you are an audit manager in the National Audit Office of Australia (NAOA). You have been asked to brief the Auditor General about whether the NAOA should publish details of which companies received JobKeeper and how much was received. Discuss the advantages and disadvantages.