Glossary of Terms

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

Allocation Model
A process whereby Audit Service Providers are selected by the Auditor-General against an established set of criteria

AMP Plan
A private sector superannuation plan managed by AMP Financial Services

Appointed Auditor
An Appointed Auditor is the person appointed by the Auditor-General to sign the audit opinion of a public entity on his behalf. Appointed Auditors are normally either partners of chartered accounting firms or directors of Audit NZ, although there are exceptions for the audits of some smaller entities.

Climate Surveys
Organisational surveys conducted by independent consultants to assess staff attitudes and attributes

Contestable Model
A process whereby Audit Service Providers are generally selected on the basis of an open tender process

Controller Function
The Controller functions are described in Section 5.10 of this report

Enhanced Financial Audits
Enhanced financial audits are described in sub-section 5.3.5 of this report

Leadership Development Centre
New Zealand’s training centre for senior State sector managers and leaders

Leadership Teams

  • The OAG Leadership Team comprises the Auditor-General, Deputy Auditor-General and all Assistant Auditors-General
  • The Audit New Zealand Executive Leadership Team comprises the Executive Director, his General Managers and the Assistant Auditor-General responsible for Corporate Services
  • The combined Leadership Team comprises all members of the OAG and Audit New Zealand Leadership Teams

Professional Practices Group
The team responsible for developing and enhancing Audit New Zealand’s professional competence. It reports to the General Manager, Professional Practices

Quality Control Manual
Audit New Zealand’s document containing all policies and procedures of the organisation. It formally documents the organisational system of quality control. All employees carrying out audit or assurance must comply with the Manual.

Select Committees
Multi-party Parliamentary Committees which conduct annual examinations of the budgets and performance of public entities within their subject area

Substantiator
Member of the Performance Audit Group, independent of a particular performance audit, who carries out a review to ensure that there is evidence in the working papers to support the statements made in the draft report for that audit

TeamMate
Audit New Zealand’s computer software programme which provides electronic management of audits and permits audit working papers to be stored electronically rather than in a ‘paper’ format

"Team Space"
Locations or folders provided on the Office’s intranet for specific staff teams and groupings

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