The Auditor-General Act establishes the position of the Independent Auditor, who may conduct a performance audit of the ANAO at any time.

Peer reviews

The ANAO and the New Zealand Office of the Auditor General have a long standing arrangement to conduct reciprocal performance audit peer-reviews annually, on a rotating basis. The scope of the review is not a comprehensive examination of the ANAO’s performance audit practices. Instead, this arrangement seeks to strengthen performance auditing, through the provision of constructive feedback and sharing of better practices. The peer review methodology includes examining two published audit reports against agreed criteria, drawing on information from related planning documents, audit working papers and discussion with ANAO staff. Download the most recent peer review: New Zealand Office of Auditor-General Quality Assurance Review Report September 2016 (PDF).

External audits

Section 41 of the Auditor-General Act 1997 establishes the position of the Independent Auditor. Under section 45(1) of the Act, the Independent Auditor may at any time conduct a performance audit of the ANAO. The Independent Auditor is appointed by the Governor-General on the recommendation of the Minister with the approval of the Joint Committee of Public Accounts and Audit (JCPAA). The Act requires a vacancy in the position of Independent Auditor to be filled as soon as practicable, with a term of at least three but not more than five years.

The current Independent Auditor is Mr Peter van Dongen.

The most recent Independent Auditor report, Review of Cyber Security, was tabled in Parliament on 4 December 2017.

Listed below are performance audits conducted by the Independent Auditor since April 2000.