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The Controller and Auditor-General (the Auditor-General) is an Officer of the Parliament of New Zealand responsible for auditing public bodies. The Controller and Auditor-General is Lyn Provost. The Deputy Controller and Auditor-General is Phillippa Smith. Their mandate and responsibilities are set out in the Public Audit Act 2001. They are appointed by the Governor-General on the recommendation of the House of Representatives. ==Role and functions== Public entities are accountable to Parliament and the public for their use of public resources and powers conferred by Parliament. The Auditor-General provides independent assurance that public entities are operating, and accounting for their performance, in keeping with Parliament's intentions. The Auditor-General is independent of executive government and Parliament in discharging the functions of the statutory office, but is answerable to Parliament for stewardship of the public resources entrusted to her. Under the Public Audit Act 2001, the Auditor-General is the auditor of all public entities, including: * the Crown * government departments * Crown entities (such as the Commerce Commission, the New Zealand Transport Agency, and Te Papa) * State-owned enterprises (such as New Zealand Post, Kiwibank, and the Meteorological Service of New Zealand) * local authorities and their subsidiaries (for example, local councils, ports, and airports) * district health boards * tertiary education institutions (universities, polytechs, and wānanga) * schools * statutory boards * other public bodies The Auditor-General employs the public sector organisation Audit New Zealand and contracts with private sector accounting firms to carry out these annual audits. As well as annual audits, the Auditor-General carries out performance audits and inquiries. Other work of the Auditor-General includes: * advice to Parliament * advice and liaison * working with the accounting and auditing profession * international liaison and involvement. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Controller and Auditor-General of New Zealand」の詳細全文を読む スポンサード リンク
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