The Auditor-General provides independent assurance that public entities are operating, and accounting for their performance, in keeping with Parliament's intentions.

Audit New Zealand's auditors examine the financial statements of public entities and handle special governance, risk, and contract and project management assignments.

The Auditor-General is currently the Secretary General of the Pacific Association of Supreme Audit Institutions (PASAI).

PASAI is one of the regional working groups belonging to the International Organisation of Supreme Audit Institutions (INTOSAI).

From 1 January 1842 until the appointment of Dr Knight in 1846, accounts were certified by a board consisting of three Commissioners of Audit.