What to Expect—An Auditee's Guide to the Performance Audit Process

5—Long-term audit plan—One-Pass Plan

The Office of the Auditor General (the Office or OAG) entity principal and his/her audit team prepare a long-term plan that typically covers five years and all OAG audit activities within the entity, which the OAG refers to as the One-Pass Plan (OPP).

The OPP is a planning tool based on risk assessment that the OAG uses to

  • focus OAG resources on the areas of significance and of a nature that should be brought to the attention of Parliament;
  • promote consistency in planning systems and practices across OAG audit teams and product lines; and
  • focus the audit selection process on identifying key entity and functional area risks, as well as OAG priorities and focus areas.

In preparing a One-Pass Plan, the audit team will review key entity documents such as corporate plans, integrated risk management framework, performance reports to Parliament, and other reports. It will also review internal audit and program evaluation reports as well as the entity's annual and long-term audit and evaluation plans to avoid unnecessary duplication or overlap. The audit team will also interview entity senior management and officials of the entity, both at headquarters and in regional or other entity offices, as required, as well as key external stakeholders, when deemed appropriate. Where potential audit issues cut across other departments and agencies, the audit team will also seek to interview appropriate senior officials in these other entities.

Where the OAG has an ongoing and substantial audit presence in an entity, the responsible Assistant Auditor General or the Commissioner of the Environment and Sustainable Development, along with the responsible entity principal, will offer to meet annually with senior management of the entity and, if requested, the departmental audit committee, to build an understanding of key and emerging issues and to discuss short- and long-term audit plans. They will also discuss the general working relationship between the Office and the entity, including clarifying the nature of the OAG's access to documents, as necessary.

Audit risks and any extenuating circumstances (for example, pending legislative or regulatory approvals or changes) that may require changes to future audit plans will also be important subjects for discussion. Another subject for discussion may be the OAG's assessment of risks compared with those identified by the entity.

Related information sheet

Steps in preparing the One-Pass Plan

OAG

Audited Entity

At the start of the One-Pass Planning (OPP) exercise, the OAG informs the deputy head by letter of its intention to carry out a systematic and risk-based review to determine the OAG audit work that needs to be done in the entity over the next few years to fulfill the OAG's responsibilities under the Auditor General Act.

The deputy head or other senior management is expected to inform those in the entity who need to know about the One-Pass Planning exercise, as well as the departmental audit committee.

The OAG reviews key entity documents and interviews the entity's senior management officials at headquarters and in regional or other entity offices, as required, for the One-Pass Planning exercise.

The deputy head or other senior management is expected to provide the requested documents and participate in interviews as requested.

Where the OAG has an ongoing and substantial audit presence in an entity, the responsible Assistant Auditor General or the Commissioner of the Environment and Sustainable Development, along with the responsible entity principal, will offer to meet annually with entity senior management and, if requested, the departmental audit committee, to build an understanding of key and emerging issues and to discuss short- and long-term audit plans. They will also discuss the general working relationship between the Office and the entity, which includes clarifying the nature of the OAG's access to documents, as necessary.

The OAG revises the OPP, as necessary, based on additional information received at the annual meeting or that otherwise comes to the OAG's attention.

The deputy head or other senior management is expected to provide the OAG with the information needed and discuss matters of mutual interest.