Audit Practice Accountability

The Office of the Auditor General of Canada seeks to adhere to the highest standards, and is committed to continuous improvement in all areas of its operations. The Office ensures the quality of its audit work in a variety of ways. It also produces and requests a variety of accountability reports to gauge the success of these efforts.

Quality Assurance Reviews: We seek independent assurance that our work is of high quality. Certain audits are subject to a concurrent review done by a quality reviewer selected from among the Office’s senior auditors. We subject all of our audit products to regular practice reviews, and conduct internal audits that focus on the Office’s management and administration. These are carried out in accordance with the annual Practice Review and Internal Audit Plan. We also periodically request reviews from external organizations.

The Office maintains a system of quality control that applies to all annual audits, performance audits and special examinations. We seek assurance annually that our system of quality control is operating effectively and the results are communicated to the Office’s management and to all staff.

Planning and Performance Reports: We produce various reports that set forth our plans and priorities, review our performance, and demonstrate our commitment to employment equity. We also prepare a sustainable development strategy every three years.

Quarterly Financial Reports: The Office prepares quarterly financial reports that present information on spending authorities and their use.

Client Surveys: We conduct periodic surveys of Parliamentarians and other users of our reports to help us ensure that we are meeting their needs.

Employee Surveys: We survey our employees every two years in order to evaluate our performance in achieving our objective of providing a work environment where employees are satisfied and engaged.

Access to Information and Privacy: The Office prepares annual reports on the Access to Information Act and on the Privacy Act in accordance with section 72 of each Act. These reports are the means by which federal institutions account for their administration of these Acts.