The role of Controller and Auditor-General

The Controller and Auditor-General (the Auditor-General) is an Officer of Parliament. Her mandate and responsibilities are set out in the Public Audit Act 2001.

The Auditor-General is independent of executive government and Parliament in discharging the functions of the statutory office, but is answerable to Parliament for her stewardship of the public resources entrusted to her.

Parliament seeks independent assurance that public sector organisations are operating, and accounting for their performance, in accordance with Parliament’s intentions. There is also a need for independent assurance of local government. Local authorities are accountable to the public for the activities they fund through locally raised revenue. As an Officer of Parliament, the Auditor-General provides this independent assurance to both Parliament and the public.

This independent assurance is provided through the reporting requirements set out under the Public Audit Act 2001 and other statutory requirements.

Page last updated: 8 November 2011