Office of the Controller and Auditor-General
Encyclopedia
The Controller and Auditor-General (the Auditor-General) is an Officer of the Parliament of New Zealand
responsible for auditing
public bodies. The Controller and Auditor-General is Lyn Provost. The Deputy Controller and Auditor-General is Phillippa Smith. Their mandate and responsibilities are set out in the Public Audit Act 2001
. They are appointed by the Governor-General
on recommendation of the House of Representatives
.
Under the Public Audit Act 2001
, the Auditor-General is the auditor of all public entities, including:
The Auditor-General employs the public sector organisation Audit New Zealand and contracts with private sector accounting firms to carry out these annual audits.
As well as annual audits, the Auditor-General carries out performance audits and inquiries. Other work of the Auditor-General includes:
Audit New Zealand's auditors examine the financial statements of public entities, as well as handle special assignments in the areas of governance, risk, and contract and project management. Audit New Zealand has specialist Tax Audit and Information Systems Assurance Audit teams.
The Auditor-General is a member of INTOSAI, and also contributes to the international auditing community by accepting requests to host delegations from overseas audit offices and other government bodies.
1846-1878 Charles Knight MD, FRCS: 1846-1878 Auditor-General;
1872-1878 Joint Commissioner of Audit
1867-1878 James Edward Fitzgerald CMG, BA (Cambridge): 1867-1878 Comptroller of the Public Account;
1872-1878 Joint Commissioner of Audit;
1878-1896 Controller and Auditor-General
1896-1910 James Kemmis Warburton
1910-1922 Robert Joseph Collins
1922-1937 George Frederick Colin Campbell CMG
1937-1939 James Henry Fowler
1939-1945 Cyril George Collins CMG
1945-1952 John Porteous Rutherford CBE
1952-1960 Christopher Robert John Atkin CBE
1960-1965 Archibald Douglas Burns CBE
1965-1970 Bernard David Arthur Greig CBE
1970-1975 Keith Gillies CBE
1975-1983 Alfred Charles Shailes CMG
1983-1992 Brian Henry Charles Tyler CBE
1992-1994 Jeffrey Thomas Chapman
1995-2002 David John Douglas Macdonald QSO
2002-2009 Kevin Bernard Brady CNZM
2009-present Lynnette Diana Provost
Parliament of New Zealand
The Parliament of New Zealand consists of the Queen of New Zealand and the New Zealand House of Representatives and, until 1951, the New Zealand Legislative Council. The House of Representatives is often referred to as "Parliament".The House of Representatives usually consists of 120 Members of...
responsible for auditing
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
public bodies. The Controller and Auditor-General is Lyn Provost. The Deputy Controller and Auditor-General is Phillippa Smith. Their mandate and responsibilities are set out in the Public Audit Act 2001
Public Audit Act 2001
The Public Audit Act 2001 established the position of the Controller and Auditor-General as an officer of Parliament and reform and restate the law relating to the audit of public sector organisations....
. They are appointed by the Governor-General
Governor-General
A Governor-General, is a vice-regal person of a monarch in an independent realm or a major colonial circonscription. Depending on the political arrangement of the territory, a Governor General can be a governor of high rank, or a principal governor ranking above "ordinary" governors.- Current uses...
on recommendation of the House of Representatives
New Zealand House of Representatives
The New Zealand House of Representatives is the sole chamber of the legislature of New Zealand. The House and the Queen of New Zealand form the New Zealand Parliament....
.
Role and functions
Public entities are accountable to Parliament and the public for their use of public resources and powers conferred by Parliament. The Auditor-General provides independent assurance that public entities are operating, and accounting for their performance, in keeping with Parliament's intentions. The Auditor-General is independent of executive government and Parliament in discharging the functions of the statutory office, but is answerable to Parliament for stewardship of the public resources entrusted to her.Under the Public Audit Act 2001
Public Audit Act 2001
The Public Audit Act 2001 established the position of the Controller and Auditor-General as an officer of Parliament and reform and restate the law relating to the audit of public sector organisations....
, the Auditor-General is the auditor of all public entities, including:
- the Crown
- government departments
- Crown entitiesCrown entitiesA Crown entity is an organisation that forms part of New Zealand's state sector established under the Crown Entities Act 2004, a unique umbrella governance and accountability statute...
(for example, the Commerce Commission, Land Transport New Zealand, and Te Papa) - State-owned enterprises (for example, NZ Post, Kiwibank, the MetService)
- local authorities and their subsidiaries (for example, local councils, ports, and airports)
- district health boards
- tertiary education institutions (universities, polytechs, and wānanga)
- schools
- statutory boards
- other public bodies
The Auditor-General employs the public sector organisation Audit New Zealand and contracts with private sector accounting firms to carry out these annual audits.
As well as annual audits, the Auditor-General carries out performance audits and inquiries. Other work of the Auditor-General includes:
- advice to Parliament
- advice and liaison
- working with the accounting and auditing profession
- international liaison and involvement.
The organisation's structure
The Auditor-General employs staff in two business units – the Office of the Auditor-General and Audit New Zealand – and contracts with private sector accounting firms. The two business units share a Corporate Services Team.Office of the Auditor-General
The Office of the Auditor-General carries out strategic audit planning, sets policy and standards, appoints auditors and oversees their performance, carries out performance audits, provides reporting and advice to Parliament, and carries out inquiries and other special studies.Audit New Zealand
Audit New Zealand carries out annual audits allocated by the Auditor-General. It also provides other assurance services to public entities, within the Auditor-General’s mandate and in keeping with the Auditor-General’s Auditing Standard on the independence of auditors.Audit New Zealand's auditors examine the financial statements of public entities, as well as handle special assignments in the areas of governance, risk, and contract and project management. Audit New Zealand has specialist Tax Audit and Information Systems Assurance Audit teams.
International liaison and involvement
The Auditor-General is presently the Secretary General of the Pacific Association of Supreme Audit Institutions (PASAI). PASAI is the official association of Supreme Audit Institutions (government Audit Offices and similar organisations, known as SAIs) in the Pacific region. PASAI is one of the regional working groups belonging to the International Organisation of Supreme Audit Institutions (INTOSAI).The Auditor-General is a member of INTOSAI, and also contributes to the international auditing community by accepting requests to host delegations from overseas audit offices and other government bodies.
Auditors-General of New Zealand
The first Auditor-General took office in 1846, and before that audit functions were carried out in the Colonial Secretary’s Office. From 1 January 1842 until the appointment of Dr Knight in 1846, accounts were certified by a board consisting of three Commissioners of Audit.1846-1878 Charles Knight MD, FRCS: 1846-1878 Auditor-General;
1872-1878 Joint Commissioner of Audit
1867-1878 James Edward Fitzgerald CMG, BA (Cambridge): 1867-1878 Comptroller of the Public Account;
1872-1878 Joint Commissioner of Audit;
1878-1896 Controller and Auditor-General
1896-1910 James Kemmis Warburton
1910-1922 Robert Joseph Collins
1922-1937 George Frederick Colin Campbell CMG
1937-1939 James Henry Fowler
1939-1945 Cyril George Collins CMG
1945-1952 John Porteous Rutherford CBE
1952-1960 Christopher Robert John Atkin CBE
1960-1965 Archibald Douglas Burns CBE
1965-1970 Bernard David Arthur Greig CBE
1970-1975 Keith Gillies CBE
1975-1983 Alfred Charles Shailes CMG
1983-1992 Brian Henry Charles Tyler CBE
1992-1994 Jeffrey Thomas Chapman
1995-2002 David John Douglas Macdonald QSO
2002-2009 Kevin Bernard Brady CNZM
2009-present Lynnette Diana Provost