Audit Methodology

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.

Product Manuals

Several product manuals help support our audit work:

• Performance Audit Manual—November 2011
• Special Examination Manual—November 2011  

Functional Audit Guidance and Tools

We also produce functional audit guidance and tools for general application in performance audits, and for use in audits on specialized areas. The following guides are available:

• A Crown Corporation’s Guide to a Special Examination—2012 (PDF 500 KB)
• An Auditee’s Guide to the Performance Audit Process—2012 (PDF 1.3 MB)
• 4th E Practice Guide—2011 (PDF 632 KB)