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

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A message from the Auditor General

1—Roles and responsibilities

2—Interaction with departmental audit committees

3—Access to entity information by the Office of the Auditor General

4—Handling and treatment of information

5—Long-term audit plan—One-Pass Plan

6—Planning phase of a performance audit

7—Examination phase of a performance audit

8—Reporting phase of a performance audit

9—Developing and responding to recommendations

10—Tabling

11—After the performance audit

12—Multi-entity audits

13—A road map for performance audits

14—Glossary of terms