New Zealand’s Controller and Auditor-General (the Auditor-General) is an independent statutory Officer of Parliament. The primary role of the Auditor-General is to ensure that public money is being used properly and effectively. Audit New Zealand is the larger of two business units serving the Auditor-General. The other business unit is called the Office of the Auditor-General (OAG).

Audit New Zealand has a unique position as a business unit of the Controller and Auditor-General (the Auditor-General).

The OAG is responsible for carrying out performance audits and inquiries in the public sector. It makes sure that public entities are abiding by the rules and following best practice.

At Audit New Zealand, we look at the financial statements of the same public entities, as well as handle special assignments in the areas of governance, risk, and contract and project management.

Like our international CA firm colleagues, we’re set up to run as a professional services firm; we have our own management structure and systems and we also improve their work collaboratively with the OAG.

The Auditor-General allocates most audits of public entities to Audit New Zealand, and then uses competitive tendering for the audits of some of the more commercial entities.

Audit New Zealand also provides specialist assurance services to public entities in the areas of assurance over governance, risk, and contract and project management. These services are contestable.

Our vision

Everything we do, our strategies and our initiatives, are governed by our vision to add value, assure excellence, and audit New Zealand.

It is our job to be a role model for the New Zealand public sector and we take that obligation seriously.

Our values

We also have some values that are important to us and that we use to describe the behaviour we expect from ourselves:

• Independence - We work for the Auditor-General, who is independent from government and accountable to Parliament.
• Integrity - We model the behaviours and standards we expect from our clients and leaders.
• Professionalism - We apply our skills to the very best of our ability.
• Authoritative - Everybody we deal with can expect that we speak with the authority of the Auditor-General.
• Respect - We treat others the way they would like to be treated.
• Openness - We are constructive and welcoming of other people's opinions.

Page last updated: 6 January 2011