Audit New Zealand is the leading provider of audit and assurance services to the public sector. We examine the financial and non-financial statements of public entities. This helps ensure that taxpayers and ratepayers are getting value from their investment. As well as auditing financial matters, we evaluate publicly funded organisations in areas of sensitive expenditure, effectiveness and efficiency, waste, and a probity or financial prudence. Audit New Zealand is one of two business units serving the Controller and Auditor-General.