Table of Contents

Report on the Efficiency and Effectiveness of the Office of the Auditor-General of New Zealand by an International Peer Review Team.

1.	Introduction
2.	Conduct of the Review
3.	Overview
4.	Governance and Management
	4.1	Introduction
	4.2	Organisation Structure
	4.3	Governance Framework
	4.4	Management
	4.5	Performance Management
	4.6	Culture and Values
	4.7	External Stakeholder Relationships
	4.8	External Performance Assessment
5.	Financial Statements and Assurance Auditing
	5.1	Introduction
	5.2	Financial Statements Audit
	5.3	Business Model
	5.4	Audit Appointment/Allocation
	5.5	Audit Fee Setting and Monitoring
	5.6	Annual Audit Performance
	5.7	Schools Audits
	5.8	Audit New Zealand
	5.9	Long Term Council Community Plans (LTCCPs)
	5.10	The Controller Function
6.	Performance Auditing, Good Practice Guides and Inquiries
	6.1	Introduction
	6.2	Performance Auditing
	6.3	Good Practice Guides
	6.4	Performance Reporting
	6.5	Inquiries
7.	Suggestions for Improvement
	7.1	Governance and Management
	7.2	Financial Statements and Assurance Auditing
	7.3	Performance Auditing, Good Practice Guides and Inquiries
8.	Note of Appreciation
Attachments:
	1.	Terms of Reference
	2.	Review Team Members
	3.	Interviews conducted
	4.	Background Review Documents
	5.	Background on the New Zealand Public Sector
	6.	Documents Examined

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Office of the Auditor-General New Zealand