Research Highlights

Citizen Engagement in the Performance Audit Process

The audit community, in Canada and abroad, has paid much attention in recent years to the opportunities created by increasing the engagement of citizens and civil society organizations in performance audit activities. Over the same period, many audit institutions have adopted new practices to increase the extent and diversity of their communications with citizens.

This article offers a brief overview of recent initiatives in this area and discusses potential benefits, costs, and risks of engaging citizens in the performance audit process.

Blockchain and Audit: Overview of Potential Impact on Legislative Audit

Distributed ledger technology (DLT; also known as blockchain) is emerging in Canada and around the world as a potentially disruptive technology, with important ramifications in financial and record management.

Legislative auditors should be ready to take advantage of the opportunities that DLT could generate for them, such as being able to monitor real-time financial information and to follow an audit trail.