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Performance Audit Manual

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Table of Contents

Foreword

Introduction

Preface

Use of the Manual

Organization of the Manual

Figure 1. Key Elements of the Office's Performance Audit Quality Management Framework

1. General Policies, Definition, Mandate, Accountability, Access to Information

Definition of Performance Auditing

2. Key Factors in Discharging the Performance Audit Mandate

Selecting the right area for audit

The Office planning process

One-pass plans

Auditor General's focus areas

Executive Committee spring audit selection meeting

Executive Committee fall operational planning meeting

Executive Committee

Strategic Planning and Professional Practices group

Comptroller

Types of performance audits

Roles and responsibilities of the key players

The audit Principal

Directors

Team members

The Assistant Auditor General / Commissioner of the Environment and Sustainable Development

Quality Reviewer

Performance Audit Management Committee (PAMC)

3. Audit Conduct Policies

Due care

Objectivity and Independence

Competence of the audit team

Supervision

Entity management's input to the audit

Consultation and advice

Documentation

Communications with Parliament and others

4. The Performance Audit Planning Process and Audit Examination Policies

Figure 2. Basic Performance Audit Approach

Planning the performance audit

The overview stage: understanding the subject of the audit

Figure 4. Planning the Audit - Understanding the Entity

The survey stage

The survey report

The Examination Plan

Audit objectives

Audit scope

Audit criteria

Audit approach: a focus on results

The examination stage

Audit evidence

Relying On and Using The Work Of Others

Developing audit observations

Developing recommendations (May 2005)

Entity responses to recommendations

Audit conclusions

The audit report

5. Performance Audit Reporting Policies

Key contents

Reporting non-compliance with authorities

A high-quality report on time

Confidentiality and security

6. Audit Follow-up Policies (May 2005)

Follow-up Audit

Annual Monitoring of Progress in Implementing Recommendations

7. Study Policies

Background

A comparison of policies between performance audits and studies

Practice Expectations and Performance Audit Quality Management Framework

Quantification

8. Performance Expectations

Introduction

How to use this section

Audit management

Project management

People management at the team level

Continuous improvement

Review policy

Other Inputs to Continuous Improvement

9. The Performance Audit Quality Management Framework

Context

Principles of quality management

Ongoing improvement of the quality management system

Figure 5. Key Elements of the Office's Performance Audit Quality Management Framework
Figure 6. Overview of the Performance Audit Process Control Framework

Appendix 1: Performance Audit Policies

Appendix 2: Definition and Interpretation of Key Terms used in the Auditor General Act

Appendix 3: Updates to the Performance Audit Manual