Audit Methodology

Audit methodology is how the Office of the Auditor General of Canada codifies the standards and practices to be followed by auditors in carrying out their work. It is an inherent aspect of what we do, why we do it, and how we do it. It gives rigour and discipline to our work, and provides the structure within which audit teams exercise professional judgement.

Considerable effort has been put into updating our audit methodology in order to:

• recognize the unique requirements of our different product-lines;
• take advantage of the capability of electronic tools such as the Internet; and
• increase its usefulness to our practitioners.

Product Manuals

Several product manuals help support our audit work:

• Performance Audit Manual—June 2004 (PDF 1,227 KB)
• Annual Audit Manual—November 2009 (PDF 1.14 MB)
• Special Examination Manual—March 2000 (PDF 826 KB)

Functional Audit Guidance and Tools

We also produce functional audit guidance and tools for general application in performance audits, and for use in audits on specialized areas. Our guidance for general application includes the topics of efficiency, evidence gathering and conducting surveys. The topic of grants and contributions is an example of guidance in specialized areas. The following guides are available:

• A Crown Corporation’s Guide to a Special Examination—2010 (PDF 368 KB)
• An Auditee's Guide to the Performance Audit Process—2008 (PDF 1,384 KB)
• 4th E Practice Guide—2009 (PDF 1.18 MB)
• Audits of Grant or Contribution Programs—2001 (PDF 52 KB)
• Financial Management Capability Model—1999
• Conducting Surveys—1998 (PDF 180 KB)
• Auditing the Management of People—1997 (PDF 189 KB)
• Auditing of Efficiency—1995 (PDF 97 KB)
• Developing Performance Measures for Sustainable Development Strategies