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Performance Audit Resources

Our resources help public sector performance auditors build capacity and strengthen accountability. These resources include CCAF-FCVI Audit News, Training, Research & Methodology and Events & Presentations.
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PAC/Oversight Resources

CCAF’s oversight program supports oversight committee members and their support staff. We provide research, material and professional development workshops to oversight committees both in Canada and abroad.

Our support enables parliamentarians to become familiar with their role and improve the effectiveness of their committees. This includes information on understanding performance audit, and how these audits can help improve public administration.
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International Development Program

CCAF works with Canadian partners to provide capacity building support for the Supreme Audit Institutions (SAIs) and parliamentary oversight committees of selected developing countries.
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  1. Performance Audit Resources
  2. PAC/Oversight Resources
  3. International Development Program

Bibliographie

Bibliographie

Buskirk, T. (2016). « Target Population and Sampling Frame in Survey Sampling », The Analysis Factor, https://www.theanalysisfactor.com/target-population-sampling-frame/.

Bureau du vérificateur général du Canada (2019), Manuel pour les missions d’appréciation directe,
https://www.oag-bvg.gc.ca/internet/methodologie/audit-de-performance/manuel/index.shtm.

Colbert, J. L. (1991). « Statistical or Non-statistical Sampling: Which Approach Is Best? », The Journal of Applied Business Research, vol. 7, no 2, p. 117-120. Disponible à : Statistical or Non-statistical Sampling: Which Approach Is Best?

Cook, T. D. et Campbell, D. T. (1979). Quasi-Experimentation: Design and Analysis Issues for Field Settings. Belmont (Californie), Wadsworth Publishing.

Cour des comptes européenne (janvier 2020). « Big Data and Digital Audit », ECA Journal, https://www.eca.europa.eu/fr/Pages/NewsItem.aspx?nid=13397.

Guy, D. M., Carmichael, D. R., et Whittington, O. R. (1998). Practitioner’s Guide to Audit Sampling. New York, John Wiley &s;Sons, Inc.

Jokovich, G. (2013). « Statistical Sampling in Auditing », International Journal of Accounting and Financial Management, vol. 16, p. 892-898.

Leslie, D. A., Teitlebaum, A. D., et Anderson, R. J. (1979). Dollar-Unit Sampling. A Practical Guide for Auditors, Toronto, Copp Clark Pitman.

National Audit Office, Royaume-Uni (2001). A Practical Guide to Sampling, https://www.nao.org.uk/wp-content/uploads/2001/06/SamplingGuide.pdf.

Palinkas, L. A., Horwitz, S. M., Green, C. A., Wisdom, J. P., Duan, N., et Hoagwood, K. (2015). « Purposeful Sampling for Qualitative Data Collection and Analysis in Mixed Method Implementation Research », Administration and Policy in Mental Health and Mental Health Services, vol. 42, no 5, p. 533-544.

Patton, M. Q. (2015). Qualitative Research and Evaluation Methods (4e éd.), Thousand Oaks (Californie), Sage.

Public Company Accounting Oversight Board (s. d.). « AS 2315 : Audit Sampling », https://pcaobus.org/Standards/Auditing/Pages/AS2315.aspx.

The Internal Auditor Professional Services Limited (n.d.), Sampling for Effective Internal Auditing, https://web.archive.org/web/20190713121518/http:/www.isaca.org/chapters10/Lusaka/
NewsandAnnouncements/Documents/SAMPLING-FOR-INTERNAL-AUDITORS%5b1%5d.pdf.

U. S. Government Accountability Office (1992). « Using Statistical Sampling »,
https://www.gao.gov/products/PEMD-10.1.6.

U. S. Government Accountability Office (2017). « Selecting a Sample of Nongeneralizable Cases », https://www.ignet.gov/sites/default/files/files/16_Selecting_a_Sample_of_Nongeneralizable_Cases.pdf.