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Auditor-General's report published


Auditor-General's report published – Reflections from our audits: Governance and accountability


The Auditor-General’s report Reflections from our audits: Governance and accountability was presented to the House of Representatives today. This is the third reflections report from the Auditor-General. A two-page summary is also available.

Our work programme theme for 2014/15 was Governance and accountability. This report brings together some reflections from our work under this theme.

High standards of public sector governance and accountability are essential to healthy democracies at both a national and local level. They enable the effective and efficient use of public resources in the wide range of entities that make up New Zealand’s public sector. Good governance and accountability need and support each other and, if done well, enhance the public’s trust in our system of government and in the performance of the public sector.

This report reflects on common issues and challenges, and examples of good and emerging practice that public entities can use to help improve their governance and accountability arrangements. We have identified eight elements of good governance, which we encourage entities to use to consider their own governance arrangements. We also highlight some emerging trends, such as new reporting standards, that present both challenges and opportunities for enhancing transparency and accountability.

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