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• statutory, annual financial audits, and audits of service performance reporting • the controller function • performance audits • inquiries. The Auditor-General is responsible for the audits of about 4000 public entities. Audit New Zealand (an operational business unit of the Auditor-General) and audit firms carry out annual audits on the Auditor-General’s behalf. Annual audits form most of the Auditor-General’s output. The Auditor-General carries out performance audits and inquiries at her discretion, with reference to an annual plan of work that is presented to Parliament.

Examining the Public Sector’s Responses to the Canterbury Earthquakes