Audit Risk Benchmarking
- 10 installs
- 6 repo stars
- Updated July 16, 2026
- cleanexpo/ato
Compares an entity's financial ratios against ATO small business benchmarks by ANZSIC industry code to assess audit probability.
About
Compares taxpayer financial ratios against ATO small business benchmarks for their industry to produce an audit risk profile. A developer uses it for pre-lodgement audit probability assessment.
- Benchmarks expense, labour, rent, and vehicle ratios
- Treats benchmarks as descriptive, never prescriptive
Audit Risk Benchmarking by the numbers
- 10 all-time installs (skills.sh)
- Ranked #804 of 1,106 Finance & Trading skills by installs in the Skillselion catalog
- Data as of Jul 28, 2026 (Skillselion catalog sync)
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| Installs | 10 |
|---|---|
| repo stars | ★ 6 |
| Last updated | July 16, 2026 |
| Repository | cleanexpo/ato ↗ |
What it does
Compares an entity's financial ratios against ATO small business benchmarks by ANZSIC industry code to assess audit probability.
Files
Audit Risk Benchmarking Skill
Compares a taxpayer's financial ratios (expense/income, labour costs, rent, motor vehicle) against ATO-published small business benchmarks for their ANZSIC industry code. Generates a risk profile without recommending behaviour change.
When to Use
- Assessing ATO audit probability before lodgement
- Identifying expense ratios that deviate from industry norms
- Preparing documentation for items outside benchmark ranges
- Pre-engagement risk assessment for new clients
- Annual compliance health check
Key Principle
ATO benchmarks are DESCRIPTIVE, not NORMATIVE. Being outside a benchmark is NOT illegal. This skill assesses probability, never recommends adjusting legitimate figures to match benchmarks.
Benchmark Ratios
| Ratio | Calculation | Source |
|---|---|---|
| Cost of sales | Cost of sales / Total income | ATO Small Business Benchmarks |
| Total expenses | Total expenses / Total income | ATO Small Business Benchmarks |
| Labour costs | Wages + super / Total income | ATO Small Business Benchmarks |
| Rent | Rent expense / Total income | ATO Small Business Benchmarks |
| Motor vehicle | Motor vehicle / Total income | ATO Small Business Benchmarks |
Engine Reference
- Engine:
lib/analysis/audit-risk-engine.ts - Function:
assessAuditRisk(tenantId, financialYear, options) - Output type:
AuditRiskAssessment— includes risk factors, benchmark comparisons, and recommendations - Database:
audit_risk_benchmarkstable stores cached benchmark data per industry code and FY
Data Sources
- ATO Small Business Benchmarks:
ato.gov.au/Business/Small-business-benchmarks - ATO Compliance Focus Areas: Published annually
- Industry codes: ANZSIC 2006 classification
Legislation
- TAA 1953, s 263-264 — ATO access and information powers
- TAA 1953, s 8C — Record keeping obligations
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