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, National Managing Partner of PwC Australia’s assurance practice and a member of PwC Australia’s Executive Board.

The most recent Independent Auditor report, Review of Communication Processes, was tabled in Parliament on 18 December 2015.

UPDATE 30 March 2016

The JCPAA Inquiry into Independent Auditor Report Review of ANAO Communications has determined there are no outstanding matters arising from this inquiry that require being drawn to the attention of the Parliament. Overall, the Committee commended the ANAO for its ongoing effective communication with stakeholders and, in particular, with the Parliament via the JCPAA. The Committee findings are set out in more detail in the attached letter.

UPDATE 25 February 2016

The ANAO has published an updated response to the recommendations and current status.

UPDATE 21 December 2015

The ANAO has published a response to the recommendations and current status.

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