Who does the work on behalf of the Auditor-General?

About the Controller and Auditor-General.

The Auditor-General employs staff in two different offices – the Office of the Auditor-General and Audit New Zealand. The Auditor-General also has contracts with private sector accounting firms.

Office of the Auditor-General

The Office of the Auditor-General is responsible for:

  • planning the work programme for the organisation as a whole;
  • carrying out performance audits, special studies, and inquiries;
  • planning other audit work;
  • reporting to Parliament and to select committees;
  • setting auditing standards (the Auditor-General’s auditing standards);1
  • allocating annual audits to appointed auditors;
  • monitoring audit fees to ensure that they are fair and reasonable;
  • overseeing auditors’ performance; and
  • carrying out quality assurance reviews of all work done on behalf of the Auditor-General, including annual audits by appointed auditors.

Audit New Zealand

Audit New Zealand is responsible for:

  • carrying out annual audits on the Auditor-General’s behalf; and
  • providing other auditing and assurance services to public entities.

Private sector accounting firms

Auditors from private sector accounting firms are appointed to carry out annual audits on the Auditor-General’s behalf.


1: The Public Audit Act 2001 requires the Auditor-General to report these auditing standards to Parliament at least once every three years and to describe significant changes to the standards in any year in the Auditor-General's annual report.

Page last updated: 4 April 2017

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