External Review Reports

The Office of the Auditor General of Canada is committed to continuously improving its audit practice. One of the ways we do this is by requesting quality assurance reviews by external organizations.

• In 2003, we requested a review of our value-for-money audit practice by an international team of peers, another first for a national audit office.
• In 1999, we requested an external review of our quality management system for annual audits. We were the first major auditing organization in Canada to request such an audit.

International Peer Review of the Value for Money Audit Practice of the Office of the Auditor General of Canada — 2004

In 2003, we asked for a review of our value-for-money (VFM) audit practice by a team composed of our peers from national audit offices. The review team was led by the National Audit Office of the United Kingdom and made up of representatives from from France, Norway and the Netherlands.

The review concluded that our value-for-money practice reflects recognized professional standards and operates effectively to produce independent, objective and supportable information that can be relied on to examine the government's performance. The report also identifies good practices in the Office's VFM process and quality management framework.

The review team offered suggestions for improvement that are addressed in an action plan.

• The report (PDF 287 KB)
• Backgrounder (PDF 37 KB)
• Action plan (PDF 154 KB)
• Public Accounts Committee Report

External Audit of the OAG Quality Management System for Annual Audits — 1999

In 1999, we retained the services of an external audit firm, PricewaterhouseCoopers LLP, to conduct an audit of our quality management system for annual audits.

This audit was undertaken to provide reasonable assurance that we conduct annual audits in accordance with legislative requirements, professional standards and our own internal policies.

The report concluded that our quality management system was suitably designed and that it operated effectively in 1999.

The report from PricewaterhouseCoopers LLP. (PDF: 270 KB / 12 pages)