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.
The Direct Engagement Manual helps support our audit work:
- Direct Engagement Manual—August 2021
Functional Audit Guidance and Tools
We also produce functional audit guidance and tools for general application in performance audits, or for use in audits on specialized areas.
- What to Expect—An Auditee’s Guide to the Performance Audit Process—December 2022
- What to Expect—An Auditee’s Guide to the Performance Audit Process in the Territories—December 2022
- Examining Public Spending—Estimates Review: A Guide for Parliamentarians—November 2015
- The Environment and Sustainable Development Guide—Integrating Environmental and Sustainable Development Considerations in Direct Engagement Work—November 2017