What we do

Internal auditing is an independent,objective assurance and consulting activity that strengthens and protects organisations.

About Us

Who we are

Internal auditors support achievement of organisation objectives with pragmatic insights that strengthen governance and improve business processes. We strive to make a positive difference from the boardroom to the front line, which maintains trust and confidence in the organisation.

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What's your potential? Rise to the call of reaching your potential by launching an internal audit career right here in New Zealand. Are you starting out in your career or getting ready to rise and side-step, taking your skills to a new challenge? Your journey into internal audit starts here with IIA NZ.

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Setting & Administering Fees and Levies for Cost Recovery: Good Practice Guide

The Office of the Auditor General (OAG) has updated the guidance on setting and administering fees and levies for cost recovery. This guide will be useful for any public organisation that has legal authority to charge a fee or levy for the goods or services that it provides. It is an update on the guide OAG published in 2008, and has been expanded to cover some levies as well as fees.

It also updates the principles that public organisations should consider when making any decisions on setting and administering fees and levies: equity, efficiency, justifiability, and transparency. These principles apply equally to fees and levies. OAG have updated them to recognise changes in public expectations, particularly around transparency and engagement. Whether setting a new charge or reviewing an existing one, these principles should guide decision-making.

The guide also sets out the matters that OAG expect public organisations to consider when calculating the costs of producing goods or providing services and setting charges to recover those costs.

Download the Guide here.

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