The work of the Controller and Auditor-General is carried out by the Office of the Auditor-General, Audit New Zealand, and private sector auditing firms. Audit New Zealand is a stand-alone business unit.

The OAG Leadership Team meets twice every month. It considers all OAG business and work programme matters. The Executive Director of Audit New Zealand attends to ensure that information flows easily and regularly between the OAG and Audit New Zealand.

The Assistant Auditors-General of the Research and Development, Local Government, Parliamentary, and Performance Audit teams are managed by the Deputy Auditor-General. The Assistant Auditors-General of the Accounting and Auditing Policy, Legal, and Corporate Services teams are managed by the Auditor-General. The Executive Director of Audit New Zealand also reports to the Auditor-General.

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