Audit Methodology
The Office of the Auditor General promotes accountability and best
practices in government operations. Methodology is how the Office codifies
the standards and practices that are 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 as well
as provides the structure within which audit teams exercise professional
judgment.
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.
Product Manuals
Our Performance Audit [formerly known as Value for Money], Annual Audit and Special Examination manuals, help support the work done.
Functional
Audit Guidance & Tools
We produce audit guidance and tools for general application on value-for-money
audits and for use in audits on specialized areas. Our guidance for general
application includes the topics of efficiency, evidence gathering and conducting
surveys. The topic of grants and contributions is an example of guidance on
specialized areas.
The following guides are now available:
Some documents are only available in portable document format
(PDF). To access them, you will need to download a free version of Adobe Acrobat Reader.
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