Conducting Surveys

June 1998

The requirements highlighted in bold throughout the manual and summarised in Appendix A must be complied with in order to meet Office Policy and Standards, as well as scientific and professional requirements. Also highlighted in bold are expectations that should be adhered to.

The terms "must" and "should", as used in this guidance, do not necessarily have the status of Office policies and standards. Nonetheless, any exception to these requirements and expectations must be approved by the responsible Assistant Auditor General.

Before undertaking a survey, there must be a reasonable basis for believing that the survey can be completed in accordance with these requirements and expectations. It is expected that the (functional responsibility leader) FRL for Surveys will be consulted.

Surveys are conducted to obtain information that is needed to support the accomplishment of audit objectives. They are conducted when they are the best available means, considering cost and respondent burden, for collecting the required information. In reporting observations drawing on survey evidence, readers are provided with sufficient information to allow a judgement of the weight that can be placed on the survey evidence.

The maps below will help you in determining whether or not to use a survey.