PSC Audit Manual

The PSC Audit Manual is an important tool to be used in all PSC audit work. It is expected to be kept current with all future audit standards development for the public sector. It will be updated as audit practices and tools continue to be developed and improved in the PSC.

Cat. No. SC3-112/2005E-HTML
ISBN 0-662-41539-6

© Her Majesty the Queen in Right of Canada, represented by the Public Service Commission of Canada, 2005

Table of Contents

PDF Format (444 Kb)

Foreword

Introduction

• Preface
• Use of the Audit Manual
• Organization of the Audit Manual
• Acknowledgements

Chapter 1 - PSC Audit Framework

• PSC Audit Mandate
• Definition of PSC Audits
• PSC Audit Scope
• PSC Audit Policies
• PSC Audit Code of Professional Conduct
• Access to Information to Fulfill Audit Responsibilities
• Audit Roles and Responsibilities
• Audit Organizational Framework

Chapter 2 - Discharging the PSC's Audit Mandate

• Planning Environment for PSC Audits
• PSC Audit Planning
• Long-Range and Annual Audit Plans
• Reporting Against the Annual Audit Plan

Chapter 3 - Conducting PSC Audits

• Audit Conduct Policies
• Working with Entity Management
• Consultation and Advice
• Confidentiality and Security
• PSC Audit Process

Chapter 4 - Audit Planning Phase

• Planning the Audit
• Developing the Examination Plan
• Audit Objectives
• Audit Scope
• Audit Criteria
• Audit Approach

Chapter 5 - Audit Examination Phase

• Audit Evidence
• Relying on the Work of Others
• Documentation of Evidence
• Audit Observations
• Audit Recommendations
• Audit Conclusions
• Issues Outside the Audit Jurisdiction of the PSC
• Examination Report
• Working Papers and Audit Files

Chapter 6 - Audit Reporting Phase

• Style of Audit Reports
• Content of Audit Reports
• Third-Party References
• Reporting Process Towards Finalization
• Release of PSC Audit Reports

Chapter 7 - Audit Follow-Up Phase

• Purpose of the Audit Follow-Up
• Follow-up Process

Chapter 8 - Study Policies

• Background
• PSC Study Policies
• A Comparison of PSC Audit and Study Policies

Appendix

• Appendix A - PSC Audit Code of Professional Conduct
• Appendix B - PSC Audits: Information for Deputy Heads
  and Senior Managers
• Appendix C - Quality Management for PSC Audits
• Appendix D - Project Management