Appendix: Quality Assurance Statement

Assessing the performance of the Office of the Auditor-General against International Standards.
SAI Performance Report of the New Zealand Office of the Auditor General (NZOAG)

Quality Assurance Review Statement

The INTOSAI-Donor Secretariat within the INTOSAI Development Initiative (IDI), as coordinator of the SAI PMF Task Team under the INTOSAI Working Group on the Value and Benefits of SAIs, provides support to SAI PMF pilot assessments where requested. Such support includes conducting Quality Assurance Reviews (QAR) of draft assessment reports. A request for such a QAR was received from the assessment team leader on 30 October.

This SAI Performance Report (SAI-PR) was prepared by a senior team appointed from within the NZOAG. It was led by two project managers, overseen by the Deputy Auditor General, and supported by assessors from across NZOAG including Audit New Zealand. The project managers were appropriately trained in SAI PMF methodology, and had sufficient knowledge and experience of the domains within the SAI PMF, and the different audit types applied by the NZOAG. Training on SAI PMF was provided to the rest of the team prior to the start of the assessment. Overall, the team appears to have the appropriate skills and experience to conduct this assessment.

The Quality Assurance Reviewers were selected by the SAI PMF assessment manager (from NZOAG), under delegated authority from the Auditor General of NZOAG. The design of the QAR process was included in the assessment Terms of Reference (ToRs). These ToRs were independently reviewed by the INTOSAI-Donor Secretariat, and approved by the Auditor General of NZOAG.

In addition to the QAR by IDI, the draft assessment report was reviewed by the NZOAG Combined Leadership Team following NZOAG quality control procedures, with the objective of ensuring that the report is factually correct.

The QAR arranged by IDI was carried out by Martin Aldcroft, Head of the INTOSAI-Donor Secretariat, who had no responsibility for preparing the SAI-PR, and is considered to have the appropriate knowledge and experience necessary for this task. The objective of this review was to ensure that the SAI PMF methodology had been adhered to, that the evidence in the SAI-PR was sufficient to justify the indicator scores, that the analysis was consistent with the evidence, and that the executive summary was consistent with the analysis in the rest of the SAI-PR. The review concluded that the above QAR objectives were met.

No significant matters were raised during the QAR which need to be brought to the attention of the reader of the SAI-PR.

Prepared by: Martin Aldcroft, Head of the INTOSAI-Donor Secretariat
Date: 15/11/2016