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Attachment 6: Documents examined
Report on the Efficiency and Effectiveness of the Office of the Auditor-General of New Zealand by an International Peer Review Team.
| 1. | “All about the Controller and Auditor-General”. OAG, Wellington. [ISBN 0-478-2897-7] | |
| 2. | “Peer Review of the New Zealand Audit Office”, Australasian Council of Auditors General. Wellington. August, 2001. | |
| 3. | “Public Audit Act 2001”,(Annotated to 2006, No. 45 [except No 43]) | |
| 4. | “Key Questions and Answers relating to the Audit Allocation Process”. Controller and Auditor-General. 16 December 2003. | |
| 5. | “Five-year Strategic Plan 1 July 2004 to 30 June 2009”. Controller and Auditor- General. 30 January 2004. | |
| 6. | “Enhancing our Research and Development…as an Integral Part of becoming a Product Leadership Organisation”. A Report prepared for consideration by the OAG Leadership Team. Kevin Simpkins (in consultation with Ann Webster). 6 May 2005 | |
| 7. | “Audit and Risk Management Committee Charter”. January 2006 | |
| 8. | “Annual Plan - 2006/07”. Controller and Auditor-General. May 2006. | |
| 9. | “Vote: Economic, Industry and Regional Development” 2006-07 Financial Year. Briefing to the Commerce Committee. Office of the Auditor-General. 15 June, 2006. | |
| 10. | “VOTE Revenue”, 2006-07 Financial Year Briefing to the Finance and Expenditure Committee. Office of the Auditor-General. 21 June, 2006. | |
| 11. | “Report to the Readers of Waitomo District Council’s Long Term Council Community Plan for the Ten Years commencing 1 July 2006”. Deloitte, on behalf of the Auditor- General | |
| 12. | “Report to the Readers of Wellington City Council’s Long Term Council Community Plan commencing 1 July 2006”. Auditor’s Report, Audit New Zealand. | |
| 13. | “OAG - Annual Management Plans - 2006/2007”. July 2006 | |
| 14. | “Organisation Structure”. Office of the Controller and Auditor-General. August 2006. | |
| 15. | “Annual Report of the Independent Review of Audit Allocation and Tendering Processes”. David Gascoigne, Independent Evaluator. 15 August, 2006. | |
| 16. | “Management Report - OAG - for the Year Ended 30 June 2006”. CST Nexia Audit. Wellington. 7 September 2006. | |
| 17. | “Annual Report - 2005-06”. Controller and Auditor-General. September 2006. | |
| 18. | “Annual Report - 2006-07”. Controller and Auditor-General. 18 September 2007. | |
| 19. | “Review of the Audit Fee Monitoring Mechanisms”. Rutherford Sloan Ltd. Wellington. 2 October, 2006. | |
| 20. | “Auditor-General’s Office - Governance Review”. Independent Review, 24 October, 2006. | |
| 21. | “Advertising expenditure incurred by the Parliamentary Service in the three months before the 2005 General Election”. Controller and Auditor-General. October, 2006. | |
| 22. | “Update to OPC and Baseline Updates for 2006-07”. Letter from Controller and Auditor-General to the Chairperson, Officers of Parliament Committee. 3 November, 2006. | |
| 23. | “Inland Revenue Department”, 2005-06 Financial Year. Financial Review Briefing to the Finance and Expenditure Select Committee. 15 November, 2006. | |
| 24. | “Television New Zealand Limited” 2005-06 Financial Year. Financial Review Briefing to the Commerce Committee. 16 November, 2006. | |
| 25. | “ANAO Peer Review - PAG, Office of the Auditor-General, NZ”. Presentation Review Team (Alex Wilkinson and Stephen Cull). 24 November, 2006. | |
| 26. | “ANAO Peer Review of two performance audits prepared by the PAG within the NZ Audit Office”. ANAO, November 2006 (refer letter to NZ Controller and Auditor-General from Ian McPhee dated 30 March 2007). | |
| 27. | “Minutes of a Meeting of the Audit Office Audit and Risk Management Committee”: | |
| Meeting: | 4 September 2003 | |
| Meeting: | 14 May 2004 | |
| Meeting: | 10 September 2004 | |
| Meeting: | 28 February 2005 | |
| Meeting: | 11 April 2005 | |
| Meeting: | 2 December 2005 | |
| Meeting: | 15 February 2006 | |
| 28. | “The Auditor-General’s Proposed Work Programme for 2007-08”. Controller and Auditor-General. 12 December, 2006. | |
| 29. | “Code of Practice for the provision of Assistance by the Auditor-General to Select Committees and Members of Parliament”. Report of the Officers of Parliament Committee (Draft). | |
| 30. | “Annual Plan 2007/08”. Controller and Auditor-General. May, 2007. | |
| 31. | “Matters arising from the 2006-16 Long-Term Council Community Plans”. June 2007. | |
| 32. | The Auditor-General’s Auditing Standards (313 pages)
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| 33. | AG-PSI (Auditor-General’s Statement on Quality Control)
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| 34. | Action taken on October 2006 Review of Governance: June 2007 | |
| 35. | Report on Enhancing Research and Development in the OAG: May 2005 | |
| 36. | Audit New Zealand: Culture and Climate Presentation: March 2006 | |
| 37. | Strategic Action Plan 2006/07. | |
| 38. | Staff Newsletters “Straightforward” | |
| 39. | Risk Management Framework: 2007 | |
| 40. | Stakeholder Feedback Report: 2007 | |
| 41. | Charter for Auditor-General’s Leadership Teams | |
| 42. | Audit New Zealand: Client Satisfaction Survey 2006/07 | |
| 43. | Climate Survey Reports (OAG, ANZ, CST): June 2007 | |
| 44. | Baseline Updates for 2006/07: November 2006 | |
| 45. | Organisation Charts of OAG and ANZ: August 2006 | |
| 46. | Annual Report of Auditor-General for 2005/06 | |
| 47. | Draft Annual Report of Auditor-General for 2006/07 | |
| 48. | Management letters for 2005/06 | |
| 49. | Audit and Risk Management Charter: 2007 | |
| 50. | Reports and Communications Objectives for 2007/08 | |
| 51. | Reports and Communications Group Presentation: July 2007 | |
| 52. | Project Office Roles and Responsibilities | |
| 53. | Standing Reporting Requirements for Leadership Teams: 2007 | |
| 54. | IT and Finance Function Internal Systems Review: Ernst & Young: June 2007 | |
| 55. | Internal Audit Reports and Summary of action taken on: | |
| (a) | Project Management Office | |
| (b) | Management of work in progress | |
| (c) | Health and Safety procedures | |
| (d) | Physical Security vulnerability | |
| (e) | Review of Debtors Management | |
| (f) | Review of support for study leave | |
| (g) | Review of Payroll controls | |
| (h) | Review of controls over Security Clearance | |
| (i) | Independence Declarations | |
| (j) | Review of controls over Leave Management | |
| (k) | Review of Health and Safety policies | |
| (l) | Mobile Phone usage | |
| (m) | Internet, email and telephone usage | |
| (n) | Credit card usage | |
| (o) | Review of mobile computer security | |
| (p) | Taxi usage | |
| (q) | Review of Legislative Compliance procedures | |
| (r) | Review of progress on previous IA reports | |
| 56. | Samples of: | |
| (a) | monthly financial reports | |
| (b) | performance appraisal forms | |
| 57. | Paper on Knowledge Management: September 2007 | |
| 58. | Proposal to review Support Services: Jenkins, August 2007 | |
| 59. | Business Support presentation: 2007 | |
| 60. | Timetable of Leadership Team reporting | |
| 61. | Access to AAs Homepage for Overseas visitors to the OAG | |
| 62. | The “Watchdog” (quarterly newsletter) | |
| 63. | Overview of AAP Business Plan 2007/08 | |
| 64. | AAP Business Plan 2007/08 | |
| 65. | Review of Audit Allocation Model | |
| 66. | Public entity assessment - Status of the NZ Universities Superannuation Scheme Trust | |
| 67. | Example report to Leadership Team - Status of Controlled Entities in Dispute | |
| 68. | B29 article - Effect of the Public Audit Act 2001 - new public entities | |
| 69. | B29 article - Trusts controlled by local authorities - effect of the Public Audit Act 2001 | |
| 70. | Summary letter re Review of the Audit Fee Monitoring Mechanisms | |
| 71. | Letter re Fee Monitoring Mechanism Review | |
| 72. | OAG Fee Monitoring Mechanisms Standard Operating Manual | |
| 73. | Efficiency and cost effectiveness review of Audit New Zealand | |
| 74. | B29 article - 2.1: The transition to NZ equivalents to IFRS (Local Government) | |
| 75. | B29 article - Part 9: Transition to the NZ equivalents to IFRS (Central Government) | |
| 76. | Te Motu District Council Model Financial Statements 2006-07 (NZIFRS) | |
| 77. | The Opinions Review Committee (ORC) Manual - a guide to the entire process | |
| 78. | ORC Performance Report for the quarter ended 30 June 2007 | |
| 79. | ORC - Quarterly Summary (April - June 2007) | |
| 80. | Terms of Reference - Independence Review Committee | |
| 81. | Quality Assurance Policy | |
| 82. | Quality Assurance process for annual audits | |
| 83. | Copy of report to the Leadership team that sets out the quality assurance planning programme for the year ended 30 June 2007 | |
| 84. | Copy of report to the Leadership team that provides an update on the quality assurance review programme for the 9 month period from 1 July 2006 to 31 March 2007 | |
| 85. | File review checklist (for audits other than schools) | |
| 86. | School audit checklist | |
| 87. | Example of QA letter to a school auditor | |
| 88. | Example of a QA letter for the review of audit files other than school audits | |
| 89. | Copy of letter to all appointed auditors (other than school audits) reporting common findings on quality assurance reviews for the 2005/2006 year | |
| 90. | Copy of letter to all appointed auditors of schools reporting common findings for the 2005/2006 year | |
| 91. | Copies of reports on the quality assurance reviews conducted on the products of the Office, other than annual audits: | |
| (a) | Quality assurance review of the processes underlying the Office of the Auditor-General’s role in respect of its statutory functions under the Local Authorities (Members’ Interests) Act 1968 | |
| (b) | Quality assurance review of the processes underlying the Office of the Auditor-General’s briefings and advice to Select Committees on financial reviews and estimate examinations | |
| (c) | Quality assurance review of the processes underlying the Office of the Auditor-General’s performance audit reports | |
| (d) | Quality assurance review of LTCCP audits | |
| (e) | Quality assurance review of the processes underlying the Appropriation Audit and the Controller Function | |
| (f) | Quality assurance review of the processes underlying the Inquiry function | |
| (g) | Quality assurance review of the processes underlying other assurance services provided under S17 | |
| (h) | Quality assurance review of the processes underlying B29 reports to Parliament | |
| 92. | Memos re Implementation of Revised Quality Control Standards attaching PS-1 Draft Mapping Document and Quality Control Framework documents | |
| 93. | Memo re Implementation of Quality Control Standards (project plan) | |
| 94. | Quality of School Audits - Position Statement and Options - Discussion Document | |
| 95. | Spreadsheet of 2006 Auditors - basic information | |
| 96. | School Audits - Model Audit Procedures | |
| 97. | School Audits 2006 - Index of Reference Material | |
| 98. | Schools Annual Audit Brief - 2007 | |
| 99. | Schools Supplementary Audit Brief - 2006 | |
| 100. | OAG Leadership Team meeting paper - Completion of the 2006 Audits | |
| 101. | QA Review - Review of the processes underlying the Office of the Auditor-General’s Performance Audit Reports: OAG March 2007. | |
| 102. | Local Authorities Annual Audit Brief for the year ending 30 June 2007. | |
| 103. | Auditing the Future! 2009-19 Audit Expectations for 2009 Community Plan Conference - 21 September 2007. | |
| 104. | Long-Term Council Community Plan audit approach. | |
| 105. | Financial briefing to the Finance and Expenditure Select Committee (Inland Revenue Department) for 2005-06 financial year: OAG, 15 November 2006. | |
| 106. | Office of the Auditor-General Briefing to the Finance and Expenditure Committee (Vote: Revenue) for 2007-08 year: OAG, 13 June 2007. | |
| 107. | ‘Code of Practice for the provision of assistance by the Auditor-General to the House, select committees and members of Parliament’ Report of the Officers of Parliament Committee (Presented to the House of Representatives) Forty-Eighth Parliament (Hon. Margaret Wilson, Chair): August 2007. | |
| 108. | ‘Parliamentary Group - Staff Induction’ Wendy Venter, AAG, Parliamentary Group: OAG, 26 July 2007. | |
| 109. | List of Select Committees. | |
| 110. | ‘Codified Auditing Standards and Audit Guidance Statements (New Zealand) Institute of Chartered Accountants of New Zealand’: January 2005. | |
| 111. | ‘Quality Control Manual’ (version 1.1). Current as at April 2007. Professional Practices Group: Audit New Zealand. | |
| 112. | Audit Manual (Standard Documents). Current as at April 2007. Professional Practices Group: Audit New Zealand. | |
| 113. | Teammate EWP - Practice Management manual (version 2). Current as at 24 August 2007. Professional Practices Group: Audit New Zealand. | |
| 114. | Professional Development Programme: Audit New Zealand, July 2006 to June 2007. | |
| 115. | Monitoring list for Completion of Return for CPD hours. Update 24 July 2007. | |
| 116. | Inquiries Manual (last update 7 April 2006): OAG. | |
| 117. | Time Discipline and Monitoring of External Inquiries: OAG. | |
| 118. | Quality Assurance Review of the processes underlying the Auditor-General’s inquiry function under the Public Audit Act 2001: OAG. July 2007. | |
| 119. | Quality Assurance Review of the processes underlying the Office of the Auditor- General’s Performance Audit reports: OAG. 8 February 2007. | |
| 120. | Inquiry into funding arrangements for Green Party Liaison roles: OAG. 4 April 2006. | |
| 121. | Inquiry into the sale of Paraparaumu Aerodome by the Ministry of Transport. Report of the Controller and Auditor-General: September 2005. | |
| 122. | Electricity Commission: Contracting with service providers. Report of the Controller and Auditor-General: 22 July 2005. | |
| 123. | Cambridge High School’s management of conflicts of interest in relation to Cambridge International College (NZ) Limited. Report of the Controller and Auditor-General: 13 October 2005. | |
| 124. | Inquiry into certain aspects of Te Wananga o Aotearoa. Report of the Controller and Auditor-General: 1 December 2005. | |
| 125. | Inquiry into the Ministry of Health’s contracting into Allen and Clarke Policy and Regulatory Specialists Limited. Report of the Controller and Auditor-General: 19 December 2005. | |
| 126. | Inquiry into certain allegations made about Housing New Zealand Corporations Inquiry Report: June 2006. | |
| 127. | ‘QA Review - Review of the processes underlying the Office of the Auditor-General’s Performance Audit Reports’: OAG, March 2007. | |
| 128. | Flowchart of the Public Sector Annual Audit Process, undated. | |
| 129. | ‘Ministry of Health and District Health Boards: Effectiveness of the ‘Get checked’ diabetes programme’ Post Project Review. | |
| 130. | Central Government: Results of the 2005-06 audits | |
| 131. | Local Government: Results of the 2005-06 audits | |
| 132. | Paper for the OAG Management Group - Proposed approach to identification of high risk audits 21 November 2002 | |
| 133. | Methodology Position Paper - Audit New Zealand 21 August 2007 | |
| 134. | Annual Audits - Appointments and Contracts | |
| 135. | Audit Fees Analysis - Wairarapa District Health Board 25 September 2007 | |
| 136. | File Note - Local Government Group 13 September 2007 | |
| 137. | Memorandum of Understanding - Controller function | |
| 138. | State Owned Enterprises Annual Audit Brief for 30 June 2008 | |
| 139. | Controller Monthly Statements March 2007 | |
| 140. | “Revised OHC Rates for June 2005 Audits” Memorandum 13 December 2004 | |
| 141. | Paper for Office Readiness for LTCCP 2009/19 Project PSC August 2007. | |