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Research and Methodology


We advance performance audit knowledge, understanding and practice by undertaking research, developing methodology, and providing timely information on practices and standards.

Our Practice Guides and Discussion Papers help us do this.

Practice Guide

Practice Guides

Our Practice Guides help auditors plan, carry out and report on audits of various topics.

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Research Highlights

Research Highlights

Each edition explores an important trend or emerging risk that may impact audit offices and their practices.

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Discussion Paper

Discussion Papers

Our Discussion Papers push boundaries, make you think outside the box and seek to stimulate discussion.

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Audit Tips

Audit Tips

Each edition highlights good practices and provides practical advice for performance auditors on selected themes.

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