The Office of the Auditor-General (OAG) carries out the work of the Controller and Auditor-General, along with Audit New Zealand, and private sector auditing firms. This work includes strategic audit planning, setting policy and standards, appointing auditors and overseeing their performance, carrying out performance audits, providing reporting and advice to Parliament, and carrying out inquiries and other special studies. The work of the Office of the Auditor-General gives Parliament, public entities, and the public independent assurance that public entities are operating, and accounting for their performance, in keeping with Parliament’s intentions.