About us
The Controller and Auditor-General is an Officer of Parliament. This means he is independent and can't be directed by the Government of the day.
The Auditor-General audits about 3300 public organisations each year. Those organisations include government departments, State-owned enterprises, public research organisations, the defence forces, health agencies, city and district councils and the subsidiary companies they own, ports, schools, universities, polytechnics, and wānanga.
Under the Public Audit Act 2001, the Controller and Auditor-General carries out annual audits, performance audits, other auditing or assurance services, and inquiries. As an Officer of Parliament, there's a code of practice setting out how the Auditor-General works with the House of Representatives, select committees, and members of Parliament.
The Audit Office | Te Mana Arotake is our public-facing name. The Audit Office gives Parliament and the public an independent view of how public organisations are operating. No other organisation, public or private, has the overview of the whole public sector that The Audit Office has.
Annual auditing
We have an in-house auditing firm and we contract others to carry out, on our behalf, many of the roughly 3400 annual audits of public organisations.
Assurance services
An assurance review by our specialists can help a public organisation to manage risk, confirm where it is operating well, identify where to improve, and help maintain the trust and confidence of the public.
Performance auditing
Our mandate allows us to audit the performance of all public organisations, such as government departments, councils, schools, hospitals, the defence force...
Carrying out inquiries
We have the power to inquire into concerns about the use of public money. We receive many inquiry requests and choose carefully which ones to investigate.
The Controller function
During annual audits of government departments, auditors check that spending is in keeping with the amounts and the types of activity set out in the appropriations.
Advising select committees
We provide briefings and advice to select committees, including advice to help with their annual reviews and their examination of the Estimates of Appropriations (the Budget).
Our international work
Around the world, Supreme Audit Institutions (SAIs) work together to strengthen public sector accountability, transparency, and good governance. We are an active member of PASAI and the international SAIs' community known as INTOSAI.
Describing and sharing good practice
The Auditor-General is in a unique position to influence improvements in performance and accountability practices across the public sector. This includes promoting good practice in matters where we have particular interest and expertise.
Overseeing the Members' Interests Act
The Local Authorities (Members’ Interests) Act 1968 is part of the legal framework for local democracy. Our role includes deciding applications for exemptions from, or declarations about, the discussing and voting rule in the Act. We also publish guidance for council members about how to comply with the Act.
What we stand for
People matter
We care for our own and each other’s well-being. We are committed to empowering and developing our people. We show respect, foster a culture of belonging, and value diversity. We support one another to respect tikanga Māori.
Our independence is critical
We understand that protecting our independence, real and perceived, is vital to our work. We watch for potential conflicts of interest and manage them transparently. We carry out our work in a way that earns the trust of both partners to te Tiriti o Waitangi. We work in a way that upholds the Office's credibility and reputation.
We act with integrity and courage
We are open, honest, and fair in everything we do. We role-model the standards and behaviours we expect of others. We speak up and do the right thing, even when it is hard. We take responsibility for delivering high-quality work. We listen, speak, and act in a way that preserves mana.
We're here to make a difference
We are clear on what we are trying to achieve and purposeful in how we go about it. We bring our best to the table to achieve exceptional outcomes together. We aim for our work to be relevant to iwi, hapū, and whānau Māori. We aspire to continually improve and adapt to the changing needs and expectations of New Zealanders.
Page updated: 17 April 2026
