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:

The Direct Engagement Manual helps support our audit work:

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.

Financial Audit Glossary