3066 Assistant Auditor General


This section outlines the general role of an assistant auditor general as it relates to the Office’s audit practices and to an individual assurance engagement. It is not intended to outline all accountabilities and responsibilities of an assistant auditor general.

OAG Guidance

Role of the Assistant Auditor General (AAG)/Commissioner of the Environment and Sustainable Development (CESD) in assurance engagements

The Office conducts its assurance engagements within established portfolios based on department, industry, nature of the engagement, etc.

Assistant auditors general collaborate to jointly manage and oversee the audit practices/product lines (Annual Audits and Direct Engagements) they are assigned to, as outlined in the Audit Operations–Senior Management Roles and Responsibilities. This oversight includes providing product line strategic direction and leadership.

Assistant auditors general have an important role in the oversight of the Office’s audit practices. In addition, they have an important leadership role in promoting an internal culture of audit quality–which depends on clear, consistent, and frequent actions and messages that emphasize the Office's quality control policies and procedures, and the requirement to

  1. perform work that complies with professional standards and applicable legal and regulatory requirements, and
  2. issue reports that are appropriate in the circumstances.

In managing their audit practices and product lines, assistant auditors general

  • provide product line strategic direction and leadership (e.g. overall themes or messages to communicate);
  • provide direction and approve new product initiatives;
  • establish and oversee the application of product line risk management frameworks;
  • develop key product line performance measures, and monitor progress against them;
  • monitor the consistent identification and mitigation of practice risks;
  • resolve complex issues at the product line level;
  • monitor the consistent application of standards and methodology Office-wide;
  • allocate practice budgets to individual engagements;
  • monitor practice progress towards reporting deadlines;
  • aid in resolving differences of opinion;
  • ensure appropriate rotation of engagement leaders; and
  • monitor and evaluate the effectiveness of key stakeholder engagement/satisfaction.