The Auditor-General of New Zealand works closely with Parliament to improve scrutiny of public entities and ensure resources are being used effectively. The Auditor-General is independent of the executive government and conducts mandatory annual audits of over 3,800 public entities. It has a five-year work program focused on themes like service delivery, governance, investment, and water. It provides reports and advice to Parliament to help improve parliamentary scrutiny and uses a Code of Practice to help Parliament identify key issues amid increasing information volumes.