Audit Methodology

In this part of the Practice Guide, auditors will find guidance on:

Selecting audit topics for audits of oversight and determining the degree of focus to put on oversight. How to audit oversight of an agency, a board or an authority, including: lists of key audit questions that can be used during the planning phase of the audit to acquire knowledge of business and assess risks; a list of potential indicators that oversight is at risk in an organization or a program; guidance on determining which audit approach to adopt; and examples of audit objectives and criteria for various focus areas that can be included in the audit scope. How to audit oversight of a major initiative in a department or ministry, including: lists of key audit questions that can be used during the planning phase of the audit to acquire knowledge of business and assess risks; a list of potential indicators that oversight is at risk in a major initiative; guidance on determining which audit approach to adopt; and examples of audit objectives and criteria for various focus areas that can be included in the audit scope. The different types of audit evidence that can be collected during the examination phase of audits of oversight. The key aspects to consider when reporting the results of an audit of oversight.

Auditors can also consult a list of references and use links to quickly access audit reports and other relevant documents on oversight.

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