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Quality assurance of auditors

Our work

As well as setting out the standards for the conduct of audits, the Office also undertakes an annual quality assurance programme to review the audit work performed. We aim to review the performance of each of our appointed auditors at least once every three years. We may do follow-up reviews if we identify a need for improvement.

In most years, the work we review is, with only a few exceptions, of good quality. We follow up on the exceptions.

Page last updated: 26 January 2009

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The value of auditing
We commissioned some work to look into the value of auditing in New Zealand's public sector. The four reports produced as a result of that work are available on Victoria University of Wellington's website.