The Office of the Auditor General

Parliament seeks independent assurance from the Office of the Auditor General (OAG) that public sector organisations are operating, and accounting for their performance, in accordance with Parliament’s intentions.

The OAG publishes a number of useful reports and best practice guides.

 

The Office of the Auditor General has a mandate and responsibilities as set out in the Public Audit Act 2001. The Auditor-General is independent of executive government and Parliament and is independent of executive government and Parliament in discharging the functions of the statutory office, but is answerable to Parliament for his stewardship of the public resources entrusted to him.

There is also a need for independent assurance of local government. Local authorities are accountable to the public for the activities they fund through locally raised revenue. As an Officer of Parliament, the Auditor-General provides this independent assurance to both Parliament and the public.

Check out the best publications http://www.oag.govt.nz/reports (including best practices, reports by sector, subject and type) which will assist any internal auditor with useful information.

External Links: 
OAG good practice guides
»