Other resources
The Office of the Auditor General of Canada applies professional methodology in conducting audits. It is a set of rules, practices, and standards that auditors follow in carrying out their work. Methodology is central to 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 judgment.
This methodology is outlined in our Direct Engagement and Annual Audit manuals. Copies of the manuals can be obtained by contacting us.
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.
Examining Public Spending—Estimates Review: A Guide for Parliamentarians
November 2015
View resource →What to Expect—An Auditee’s Guide to the Performance Audit Process in the Territories
December 2022
View resource →The Environment and Sustainable Development Guide—Integrating Environmental and Sustainable Development Considerations in Direct Engagement Work
November 2017
View resource →