This presentation was a collaborative effort with the Office of the Auditor General of Canada. It was presented at the 2015 Performance and Planning Exchange Symposium, held in Ottawa, Ontario May 19–21, 2015.
The presentation focused on:
the foundations of good recommendations,
leading processes and practices in the field of audit for potential use in other fields,
This presentation was a collaborative effort with the Offices of the Auditors General of British Columbia, Québec, and Canada. It was presented to the 16th Meeting of the INTOSAI Working Group on Environmental Auditing, held in the Philippines, 29 September – 3 October 2015. The presentation was delivered by Morris Sydor (Office of the Auditor General of British Columbia), Jean Cinq-Mars (Office of the Auditor General of Québec), and John Reed (Canadian Audit and Accountability Foundation).
This presentation builds on ideas described in the our Discussion Paper How to Increase the Impact of Environmental Performance Audits. As described in the presentation, recommendations with a "domino effect" go beyond the immediate audit finding or deficiency to create an effect or improvement:
on other parts of the practice or system used to manage the issue being audited,
on related practices or systems in the same or other organizations, or
on the economy or in society at large.
The presentation describes tools and approaches that environmental performance auditors can use to develop recommendations with a domino effect, such as policy mapping, stakeholder mapping, and systems/cycles analysis. It includes case examples related to water management, forestry, mining, and energy.
This presentation was a collaborative effort with the Ontario Internal Audit Division, and was jointly presented at the 7th National Institute of Internal Auditors Canada conference in Ottawa from 5–8 October 2014.
The presentation reflects the perspectives of legislative auditors and internal auditors from across the country. It provides their insights, key challenges, and lessons learned in auditing large infrastructure projects delivered using the public-private partnership approach, obtained through interviews and questionnaires conducted between March and May 2014.
Key challenges presented in the slides include:
length and complexity of P3 projects (for example, the large number of documents, the steep learning curve);
challenging tasks (for example, reviewing value-for-money assessments, assessing the adequacy of key assumptions used for value-for-money long-term financial estimates);
access to information (for example, staff turnover, cabinet confidences); and