• Cart
Log in

Log in

home page banner blank


Commissioned Studies


The Canadian Audit and Accountability Foundation is a not-for-profit research and education organization that aims to strengthen public sector performance audit, oversight, and accountability in Canada and abroad. Developed over the last 40 years, our expertise and international network of professional auditors and oversight experts allow us to conduct research on a variety of audit and accountability topics.

While we conduct most of our research to meet our members' needs, we also welcome opportunities to contribute our expertise to special projects commissioned by public sector entities. Should your organization require expertise for conducting research on a specific audit or accountability topic, we would be happy to start a conversation with you and see how we could help you achieve your objectives. For inquiries, please contact Yves Genest, Vice-President, Products and Services, at ygenest@caaf-fcar.ca.


The Evolving Role of Internal Audit in the COVID-19 Environment - A Study on Emerging Risks and their Management.l
The Evolving Role of Internal Audit in the COVID-19 Environment - A Study on Emerging Risks and Their Management
Released June 2022

This study, inspired, guided and sponsored by the Government Internal Auditors Council of Canada (GIACC), has its roots in the necessity of taking stock of the unprecedented events related to COVID-19 and assessing their impacts on Canadian governments and their internal audit functions. Through consultations, a survey of senior public sector auditors in Canada, and an extensive review of the literature, the study outlines the risks that emerged during the pandemic, such as human resource management, cybersecurity, fraud, stress on the health system, performance reporting and financial management. The study also examines how public sector internal audit functions are facing these challenges by highlighting multiple good practices, such as electronic working papers, agile auditing and remote auditing. In summary the study provides a detailed and revealing overview of how public sector internal auditors, despite COVID-19, can continue to add value and contribute to improvements in the lives of citizens.


Establishing an Independent Auditor General for the City of Vancouver
Establishing an Independent Auditor General for the City of Vancouver
Released July 31, 2020

On October 2, 2019, Vancouver’s City Council took an important step and decided to establish an independent Auditor General for the City of Vancouver based on “best practices, insights and experience observed in other major Canadian cities that have municipal Auditors General.” To put this in action, they created an informal working group and engaged the CAAF to produce a report containing recommendations on how to create the Office.

The final report, Establishing an Independent Auditor General for the City of Vancouver, includes:

  • guiding principles for the creation of an independent auditor general;
  • building blocks, pathway and key recommendations;
  • guidance and recommendations on creating an audit committee of Council; and
  • good practices to ensure the audit committee operates effectively.

Working with the informal working group of Council, CAAF developed this report in spring 2020. President and CEO John Reed presented the report to Vancouver Council on July 22, 2020. Subsequently, in accordance with CAAF recommendations, the Council passed a motion to develop a new by-law creating an independent auditor general.


Establishing a First Nations Auditor General
Establishing a First Nations Auditor General
Released July 23, 2019

With the signing of a Memorandum of Understanding in July 2016, the Government of Canada and the Assembly of First Nations started working together to establish a new fiscal relationship that moves towards sufficient, predictable and sustained funding for First Nations communities. As part of this process, consideration is being given to a new accountability regime that would require new First Nations institutions, including a First Nations Auditor General.

In the spring of 2017, the Government of Canada and the Assembly of First Nations jointly commissioned CAAF to prepare a research paper that would explore options and pathways for creating a First Nations Auditor General institution. We were not asked to make recommendations on these options.

Our final report, Establishing a First Nations Auditor General, was published in June 2018. Subsequently, in June 2019, the Joint Advisory Committee on Fiscal Relationships issued an interim report that included a recommendation to establish a First Nations Auditor General.

We are pleased to have contributed our research to a joint initiative that seeks to establish a new accountability regime for First Nations and we look forward to continuing our engagement in this important dialogue in the future.