Audit and Review Guides - Policies and Publications

The following documents were published by the Office of the Comptroller General prior to the revised Policy on Internal Audit, April 2001. Information contained in these guides or PIN's reference the previous Audit, Review and Evaluation Policy and the Federal Governments' Internal Audit Handbook, which are obsolete as policy references. As of April 2001, the Policy on Internal Audit integrates the Institute of Internal Auditor (IIA) Standards.

Please note that when using these materials, any reference to the Audit, Review and Evaluation Policy or related standards will be superseded by the requirements of the revised Policy on Internal Audit and the IIA Standards. In addition other references may be outdated.

• Audit of Federal Contributions (Part I) (Audit Guide) - September 1982

• Audit of Federal Contributions - Approaches and Suggestions (Part II)
  (Audit Guide) - September 1982

• Audit Working Papers (PIN) - September 1, 1983

• Guide to the Audit of Security - March 2004

• Guide to Auditing the Management of Workforce Adjustment - September 1, 1996

• Information Technology Security (Audit Guide) - September 1, 1995

• Internal Audit Responsibility with Respect to Fraud and Abuse in
  Government (PIN) - September, 1986

• Linkage between Audit and Evaluation in Canadian Federal
  Departments (TBS Paper) - September 30, 1993

• Management of Government Information Holdings (Review Guide) -
  November 11, 1995

• Materiel Management (Review Guide) - November 1, 1994

• Official Languages Program in Organizations Subject to the Act (Audit
  Guide) - March 1996

• Official Languages Program in Organizations Subject to the Act: Appendix
  (Audit Guide) - March 1996

• Pre-Implementation Audit (PIN) - October 10, 1984

• Potential Synergy between Review and Quality Management (TBS
  Paper) - April 5, 1995

• Principles for Internal Audit Follow-Up Activity (PIN) - September 1, 1984

• Real Property Information (Adequacy and Accuracy) (Audit Guide) -
  December 11, 1997

• Risk Management Guide (Review Guide) - November 1, 1994

• Systems Under Development (Audit Guide) - March 1, 1991

• Treatment of Access to Information Requests for Audit Information
  (PIN) - July 1, 1984