ERMA New Zealand is required to audit institutions holding a delegation. Audits will take the form of a rolling review, whereby a portion of delegates will be audited in any one year. The auditing procedure will include verification by examination of a random sample of decision documents to ensure that:
- statutory provisions and Authority policies relating to decisions have been adhered to;
- adequate records are kept;
- terms of the delegation have been met;
- risk categories and containment controls have been adhered to;
- conflicts of interest, ethical considerations and dealing with issues affecting Māori have been appropriately dealt with;
- requirements for consulting Māori in accordance with new requirements are met.
Policy on IBSC membership and Requirements for Consulting with Māori.
Refer to the following Policy Documents: