56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

https://www.aec.gov.au/Parties_and_Representatives/compliance/files/financial-disclosure-compliance-and-enforcement-policy.pdf

The Australian Electoral Commission has been given authority to undertake investigations concerning compliance with the disclosure obligations contained in Part XX of the Electoral Act.  Section 314AM of the Electoral Act provides an authorised officer with the authority to find out whether a prescribed person, the agent of a political party, or the financial controller of an associated entity has complied with their obligations under Part XX of the Electoral Act.