Attachment 6: Documents examined

Report on the Efficiency and Effectiveness of the Office of the Auditor-General of New Zealand by an International Peer Review Team.
1. “All about the Controller and Auditor-General”. OAG, Wellington. [ISBN 0-478-2897-7]
2. “Peer Review of the New Zealand Audit Office”, Australasian Council of Auditors General. Wellington. August, 2001.
3. “Public Audit Act 2001”,(Annotated to 2006, No. 45 [except No 43])
4. “Key Questions and Answers relating to the Audit Allocation Process”. Controller and Auditor-General. 16 December 2003.
5. “Five-year Strategic Plan 1 July 2004 to 30 June 2009”. Controller and Auditor- General. 30 January 2004.
6. “Enhancing our Research and Development…as an Integral Part of becoming a Product Leadership Organisation”. A Report prepared for consideration by the OAG Leadership Team. Kevin Simpkins (in consultation with Ann Webster). 6 May 2005
7. “Audit and Risk Management Committee Charter”. January 2006
8. “Annual Plan - 2006/07”. Controller and Auditor-General. May 2006.
9. “Vote: Economic, Industry and Regional Development” 2006-07 Financial Year. Briefing to the Commerce Committee. Office of the Auditor-General. 15 June, 2006.
10. “VOTE Revenue”, 2006-07 Financial Year Briefing to the Finance and Expenditure Committee. Office of the Auditor-General. 21 June, 2006.
11. “Report to the Readers of Waitomo District Council’s Long Term Council Community Plan for the Ten Years commencing 1 July 2006”. Deloitte, on behalf of the Auditor- General
12. “Report to the Readers of Wellington City Council’s Long Term Council Community Plan commencing 1 July 2006”. Auditor’s Report, Audit New Zealand.
13. “OAG - Annual Management Plans - 2006/2007”. July 2006
14. “Organisation Structure”. Office of the Controller and Auditor-General. August 2006.
15. “Annual Report of the Independent Review of Audit Allocation and Tendering Processes”. David Gascoigne, Independent Evaluator. 15 August, 2006.
16. “Management Report - OAG - for the Year Ended 30 June 2006”. CST Nexia Audit. Wellington. 7 September 2006.
17. “Annual Report - 2005-06”. Controller and Auditor-General. September 2006.
18. “Annual Report - 2006-07”. Controller and Auditor-General. 18 September 2007.
19. “Review of the Audit Fee Monitoring Mechanisms”. Rutherford Sloan Ltd. Wellington. 2 October, 2006.
20. “Auditor-General’s Office - Governance Review”. Independent Review, 24 October, 2006.
21. “Advertising expenditure incurred by the Parliamentary Service in the three months before the 2005 General Election”. Controller and Auditor-General. October, 2006.
22. “Update to OPC and Baseline Updates for 2006-07”. Letter from Controller and Auditor-General to the Chairperson, Officers of Parliament Committee. 3 November, 2006.
23. “Inland Revenue Department”, 2005-06 Financial Year. Financial Review Briefing to the Finance and Expenditure Select Committee. 15 November, 2006.
24. “Television New Zealand Limited” 2005-06 Financial Year. Financial Review Briefing to the Commerce Committee. 16 November, 2006.
25. “ANAO Peer Review - PAG, Office of the Auditor-General, NZ”. Presentation Review Team (Alex Wilkinson and Stephen Cull). 24 November, 2006.
26. “ANAO Peer Review of two performance audits prepared by the PAG within the NZ Audit Office”. ANAO, November 2006 (refer letter to NZ Controller and Auditor-General from Ian McPhee dated 30 March 2007).
27. “Minutes of a Meeting of the Audit Office Audit and Risk Management Committee”:

Meeting: 4 September 2003

Meeting: 14 May 2004

Meeting: 10 September 2004

Meeting: 28 February 2005

Meeting: 11 April 2005

Meeting: 2 December 2005

Meeting: 15 February 2006
28. “The Auditor-General’s Proposed Work Programme for 2007-08”. Controller and Auditor-General. 12 December, 2006.
29. “Code of Practice for the provision of Assistance by the Auditor-General to Select Committees and Members of Parliament”. Report of the Officers of Parliament Committee (Draft).
30. “Annual Plan 2007/08”. Controller and Auditor-General. May, 2007.
31. “Matters arising from the 2006-16 Long-Term Council Community Plans”. June 2007.
32. The Auditor-General’s Auditing Standards (313 pages)
  • What is an Audit (Page 10)
  • Independence Rules (Page 12)
  • Financial Report Audit (Section 15)
  • Performance Audit (Section 16)
  • Other Services (auditing of an assurance nature) (Section 17)
  • Inquiry (on request or own (Auditor-General’s) initiative) (Section 18)
  • Applying four principles to work (Page 15)
  • Quality Assurance (Page 16)
  • Selecting Performance Reports (Page 18)
33. AG-PSI (Auditor-General’s Statement on Quality Control)
  • Good Practice Guides
  • Managing Conflicts of Interest
34. Action taken on October 2006 Review of Governance: June 2007
35. Report on Enhancing Research and Development in the OAG: May 2005
36. Audit New Zealand: Culture and Climate Presentation: March 2006
37. Strategic Action Plan 2006/07.
38. Staff Newsletters “Straightforward”
39. Risk Management Framework: 2007
40. Stakeholder Feedback Report: 2007
41. Charter for Auditor-General’s Leadership Teams
42. Audit New Zealand: Client Satisfaction Survey 2006/07
43. Climate Survey Reports (OAG, ANZ, CST): June 2007
44. Baseline Updates for 2006/07: November 2006
45. Organisation Charts of OAG and ANZ: August 2006
46. Annual Report of Auditor-General for 2005/06
47. Draft Annual Report of Auditor-General for 2006/07
48. Management letters for 2005/06
49. Audit and Risk Management Charter: 2007
50. Reports and Communications Objectives for 2007/08
51. Reports and Communications Group Presentation: July 2007
52. Project Office Roles and Responsibilities
53. Standing Reporting Requirements for Leadership Teams: 2007
54. IT and Finance Function Internal Systems Review: Ernst & Young: June 2007
55. Internal Audit Reports and Summary of action taken on:

(a) Project Management Office

(b) Management of work in progress

(c) Health and Safety procedures

(d) Physical Security vulnerability

(e) Review of Debtors Management

(f) Review of support for study leave

(g) Review of Payroll controls

(h) Review of controls over Security Clearance

(i) Independence Declarations

(j) Review of controls over Leave Management

(k) Review of Health and Safety policies

(l) Mobile Phone usage

(m) Internet, email and telephone usage

(n) Credit card usage

(o) Review of mobile computer security

(p) Taxi usage

(q) Review of Legislative Compliance procedures

(r) Review of progress on previous IA reports
56. Samples of:

(a) monthly financial reports

(b) performance appraisal forms
57. Paper on Knowledge Management: September 2007
58. Proposal to review Support Services: Jenkins, August 2007
59. Business Support presentation: 2007
60. Timetable of Leadership Team reporting
61. Access to AAs Homepage for Overseas visitors to the OAG
62. The “Watchdog” (quarterly newsletter)
63. Overview of AAP Business Plan 2007/08
64. AAP Business Plan 2007/08
65. Review of Audit Allocation Model
66. Public entity assessment - Status of the NZ Universities Superannuation Scheme Trust
67. Example report to Leadership Team - Status of Controlled Entities in Dispute
68. B29 article - Effect of the Public Audit Act 2001 - new public entities
69. B29 article - Trusts controlled by local authorities - effect of the Public Audit Act 2001
70. Summary letter re Review of the Audit Fee Monitoring Mechanisms
71. Letter re Fee Monitoring Mechanism Review
72. OAG Fee Monitoring Mechanisms Standard Operating Manual
73. Efficiency and cost effectiveness review of Audit New Zealand
74. B29 article - 2.1: The transition to NZ equivalents to IFRS (Local Government)
75. B29 article - Part 9: Transition to the NZ equivalents to IFRS (Central Government)
76. Te Motu District Council Model Financial Statements 2006-07 (NZIFRS)
77. The Opinions Review Committee (ORC) Manual - a guide to the entire process
78. ORC Performance Report for the quarter ended 30 June 2007
79. ORC - Quarterly Summary (April - June 2007)
80. Terms of Reference - Independence Review Committee
81. Quality Assurance Policy
82. Quality Assurance process for annual audits
83. Copy of report to the Leadership team that sets out the quality assurance planning programme for the year ended 30 June 2007
84. Copy of report to the Leadership team that provides an update on the quality assurance review programme for the 9 month period from 1 July 2006 to 31 March 2007
85. File review checklist (for audits other than schools)
86. School audit checklist
87. Example of QA letter to a school auditor
88. Example of a QA letter for the review of audit files other than school audits
89. Copy of letter to all appointed auditors (other than school audits) reporting common findings on quality assurance reviews for the 2005/2006 year
90. Copy of letter to all appointed auditors of schools reporting common findings for the 2005/2006 year
91. Copies of reports on the quality assurance reviews conducted on the products of the Office, other than annual audits:

(a) Quality assurance review of the processes underlying the Office of the Auditor-General’s role in respect of its statutory functions under the Local Authorities (Members’ Interests) Act 1968

(b) Quality assurance review of the processes underlying the Office of the Auditor-General’s briefings and advice to Select Committees on financial reviews and estimate examinations

(c) Quality assurance review of the processes underlying the Office of the Auditor-General’s performance audit reports

(d) Quality assurance review of LTCCP audits

(e) Quality assurance review of the processes underlying the Appropriation Audit and the Controller Function

(f) Quality assurance review of the processes underlying the Inquiry function

(g) Quality assurance review of the processes underlying other assurance services provided under S17

(h) Quality assurance review of the processes underlying B29 reports to Parliament
92. Memos re Implementation of Revised Quality Control Standards attaching PS-1 Draft Mapping Document and Quality Control Framework documents
93. Memo re Implementation of Quality Control Standards (project plan)
94. Quality of School Audits - Position Statement and Options - Discussion Document
95. Spreadsheet of 2006 Auditors - basic information
96. School Audits - Model Audit Procedures
97. School Audits 2006 - Index of Reference Material
98. Schools Annual Audit Brief - 2007
99. Schools Supplementary Audit Brief - 2006
100. OAG Leadership Team meeting paper - Completion of the 2006 Audits
101. QA Review - Review of the processes underlying the Office of the Auditor-General’s Performance Audit Reports: OAG March 2007.
102. Local Authorities Annual Audit Brief for the year ending 30 June 2007.
103. Auditing the Future! 2009-19 Audit Expectations for 2009 Community Plan Conference - 21 September 2007.
104. Long-Term Council Community Plan audit approach.
105. Financial briefing to the Finance and Expenditure Select Committee (Inland Revenue Department) for 2005-06 financial year: OAG, 15 November 2006.
106. Office of the Auditor-General Briefing to the Finance and Expenditure Committee (Vote: Revenue) for 2007-08 year: OAG, 13 June 2007.
107. ‘Code of Practice for the provision of assistance by the Auditor-General to the House, select committees and members of Parliament’ Report of the Officers of Parliament Committee (Presented to the House of Representatives) Forty-Eighth Parliament (Hon. Margaret Wilson, Chair): August 2007.
108. ‘Parliamentary Group - Staff Induction’ Wendy Venter, AAG, Parliamentary Group: OAG, 26 July 2007.
109. List of Select Committees.
110. ‘Codified Auditing Standards and Audit Guidance Statements (New Zealand) Institute of Chartered Accountants of New Zealand’: January 2005.
111. ‘Quality Control Manual’ (version 1.1). Current as at April 2007. Professional Practices Group: Audit New Zealand.
112. Audit Manual (Standard Documents). Current as at April 2007. Professional Practices Group: Audit New Zealand.
113. Teammate EWP - Practice Management manual (version 2). Current as at 24 August 2007. Professional Practices Group: Audit New Zealand.
114. Professional Development Programme: Audit New Zealand, July 2006 to June 2007.
115. Monitoring list for Completion of Return for CPD hours. Update 24 July 2007.
116. Inquiries Manual (last update 7 April 2006): OAG.
117. Time Discipline and Monitoring of External Inquiries: OAG.
118. Quality Assurance Review of the processes underlying the Auditor-General’s inquiry function under the Public Audit Act 2001: OAG. July 2007.
119. Quality Assurance Review of the processes underlying the Office of the Auditor- General’s Performance Audit reports: OAG. 8 February 2007.
120. Inquiry into funding arrangements for Green Party Liaison roles: OAG. 4 April 2006.
121. Inquiry into the sale of Paraparaumu Aerodome by the Ministry of Transport. Report of the Controller and Auditor-General: September 2005.
122. Electricity Commission: Contracting with service providers. Report of the Controller and Auditor-General: 22 July 2005.
123. Cambridge High School’s management of conflicts of interest in relation to Cambridge International College (NZ) Limited. Report of the Controller and Auditor-General: 13 October 2005.
124. Inquiry into certain aspects of Te Wananga o Aotearoa. Report of the Controller and Auditor-General: 1 December 2005.
125. Inquiry into the Ministry of Health’s contracting into Allen and Clarke Policy and Regulatory Specialists Limited. Report of the Controller and Auditor-General: 19 December 2005.
126. Inquiry into certain allegations made about Housing New Zealand Corporations Inquiry Report: June 2006.
127. ‘QA Review - Review of the processes underlying the Office of the Auditor-General’s Performance Audit Reports’: OAG, March 2007.
128. Flowchart of the Public Sector Annual Audit Process, undated.
129. ‘Ministry of Health and District Health Boards: Effectiveness of the ‘Get checked’ diabetes programme’ Post Project Review.
130. Central Government: Results of the 2005-06 audits
131. Local Government: Results of the 2005-06 audits
132. Paper for the OAG Management Group - Proposed approach to identification of high risk audits 21 November 2002
133. Methodology Position Paper - Audit New Zealand 21 August 2007
134. Annual Audits - Appointments and Contracts
135. Audit Fees Analysis - Wairarapa District Health Board 25 September 2007
136. File Note - Local Government Group 13 September 2007
137. Memorandum of Understanding - Controller function
138. State Owned Enterprises Annual Audit Brief for 30 June 2008
139. Controller Monthly Statements March 2007
140. “Revised OHC Rates for June 2005 Audits” Memorandum 13 December 2004
141. Paper for Office Readiness for LTCCP 2009/19 Project PSC August 2007.
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