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Discussion Papers


Our Discussion Papers are meant to stimulate sharing and innovation in the performance audit community.

Approaches to Audit Selection and Multi-Year Planning

This discussion paper, Approaches to Audit Selection and Multi-Year Planning, is designed to assist audit offices in understanding the options available to them. The paper also assists offices in deciding the approach to topic selection and multi-year planning that best suits their needs and circumstances.

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Auditing Public-Private Partnerships

This discussion paper, Auditing Public-Private Partnerships, provides an overview of public-private partnerships in Canada and presents the perspectives of auditors who have conducted performance audits of P3s in recent years.

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Better Integrating Root Causes Analysis into Legislative Performance Audit

This discussion paper, Better Integrating Root Causes Analysis into Legislative Performance Audit, provides tailored, simple tools and methodology to help auditors and audit offices that wish to undertake root cause analysis. It addresses when and how root cause analysis can be carried out.

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How to Increase the Impact of Environmental Performance Audits

This discussion paper, How to Increase the Impact of Environmental Performance Audits, developed in collaboration with the Offices of the Auditors' General of Canada and Québec, contains a number of ideas on how to increase the impact of environmental performance audits, from the planning through reporting phases of the performance audit process.

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