External Reviews

The Office of the Auditor General of Canada periodically requests quality assurance reviews from external organizations.

International Peer Review

Carried out by a team led by the Australian National Audit Office, this peer review’s purpose was twofold: to assess to what extent our Office’s systems and practices are appropriately designed to ensure the quality of our audits, and whether we are implementing them effectively.

The team found that our quality management system was suitably designed and operating effectively for the performance audit and special examination practices. For the financial audit practice, the team found that our system was suitably designed and generally operating effectively but noted that risk assessment and documentation needed attention.

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

Independent External Validation

The Practice Review and Internal Audit team underwent an independent external validation of the Office’s internal audit activity to assess conformance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing (IIA Standards). The external validator gave the Office’s internal audit activity the highest rating of “generally conforms” to the IIA Standards. A management action plan was developed to respond to the external validator’s recommendations and suggestions.