Audit Resources

Manual

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:

• recognize the unique requirements of our different product-lines;
• take advantage of the capability of electronic tools such as the Internet; and
• increase its usefulness to our practitioners.

The Performance Audit and Special Examination manual helps support our audit work:

• Performance Audit and Special Examination Manual—November 2014

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.

• Strengthening Accountability, Transparency, and Governance: Discussion paper for the House of Commons Standing Committee on Procedure and House Affairs (PDF 133 KB)—November 2013
• What to Expect—A Crown Corporation’s Guide to a Special Examination—November 2016
• What to Expect—An Auditee’s Guide to the Performance Audit Process—November 2016
• Examining Public Spending—Estimates Review: A Guide for Parliamentarians (PDF 1.16 MB)—November 2015
• 4th E Practice Guide—Integrating Environmental Considerations in Performance Audit Work—August 2015