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Practice Guides


Practice Guide topics have been supported by our members and stakeholders to provide the most up-to-date methodology on important audit topics.

The Guides provide public sector auditors with current guidance that will help them to plan, carry out, and report on their audits. By combining theory and practical methodology, our Guides seek to inspire high-quality and high-impact audits at all levels of government.

They have been designed to meet the information needs of auditors at the various stages of their audit projects. Are you:

  • looking for information on a topic?
  • starting to plan an audit and wondering where to start?
  • planning an audit and searching for:
    • examples of questions that can be asked to obtain useful knowledge of business,
    • indicators of risk,
    • information on possible audit approaches,
    • examples of suitable audit objectives and criteria?
  • wondering if you can use benchmarks during the examination phase of the audit?
  • ready to draft your report, but could use some ideas on how to effectively convey your observations?

If yes, then these Practice Guides are for you!


These products are available at no charge to our Members (login below or register for membership), or can be purchased below.

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Practice Guide to Auditing Oil and Gas Revenues and Financial Assurances for Site Remediation

This Practice Guide provides information and guidance that will help auditors to complete the successive steps involved in planning, conducting, and reporting the results of an audit of the oil and gas sector.

Price: $125.00 CAD

Practice Guide to Auditing Gender Equality

This Practice Guide aims to help public sector auditors conduct performance audits on gender equality policies and programs, and on gender equality issues within broader audit topics.

This Practice Guide was funded by Global Affairs Canada as part of its support to our International Legislative Oversight Program.

Price: $125.00 CAD

Practice Guide to Auditing Oversight

This Practice Guide will help auditors to deliver high-quality, high-impact audits of oversight. It will be especially useful to auditors who wish to audit:

  • oversight of agencies, boards, and authorities; and
  • oversight of major initiatives in departments and ministries.
Price: $125.00 CAD

Practice Guide to Auditing Efficiency

This Practice Guide has the answers and guidance auditors need to plan, carry out, and report performance audits of efficiency. To further support auditors, this Guide is complemented by two Applied Guides, containing potential audit objectives, criteria, and procedures for auditing the efficiency of two common government functions.

Price: $125.00 CAD