Performance Audit FAQs

What is a performance audit?

A performance audit reviews the wider management issues of an organization or program and whether it is achieving its objectives effectively, economically and efficiently. They are sometimes called “value for money” audits because they can advise whether there is value received for the money being spent.

Why were we chosen for an audit?

The OAG chooses audit topics based on a number of factors, such as:

• financial, social and environmental impact;
• urgency;
• our capacity to do the work; and
• our goal to cover a wide range of government programs and organizations.

Potential topics come from a variety of sources. We regularly assess the government environment and encourage suggestions from Members of the Legislative Assembly and the general public. For more information on how potential topics are reviewed, see the Identification phase of the audit process.

 How long will this process take?

The timeframe for a specific audit is developed in the Planning phase in consultation with the audited organization. While each audit is different, the OAG strives to complete all audits in a timely fashion.

During this process, much of the audit team's work is done in their own offices. While they will require access to staff, documents and workspace at certain times, these requests are planned in advance and through a key contact person in the organization to minimize demands on the organization's time and resources.

More information on the audit process can be found here. 

Under what authority are you auditing/asking questions/requesting documents? 

The Auditor General Act empowers the Auditor General to undertake audits, gain access to records and information and report findings. The Act also enables the Auditor General to appoint staff to assist in carrying out this work.

 We have years of experience and knowledge in running our program. Are OAG auditors qualified to review it? 

Our performance auditors have extensive experience and a wide variety of professional and academic backgrounds, including the law, environmental sustainability, health and education, accounting and finance, and information technology. In addition to these general knowledge areas, audit teams also conduct thorough research on any potential topic. If the team lacks any of the necessary knowledge, subject matter experts are hired to provide it. 

 What auditing standards do you use?

All of the Office's performance audits are carried out in accordance with Canadian Generally Accepted Auditing and Assurance Standards as set out by the Canadian Institute of Chartered Accountants.

 Will we have a chance to respond to the report's recommendations? Will you be following-up to ensure that they are implemented?

Your organization will be provided with preliminary drafts of the recommendations for discussion and feedback. When a draft of the final report is prepared, your organization will have another opportunity to provide feedback and an official response to the report, including the recommendations. For more information, see the Reporting phase of the audit process.

Recommendations are a key outcome of our audit process. The OAG regularly follows-up with organizations to confirm progress on implementing the recommendations. For more information, see the Follow-up phase of the audit process.

Should they choose to review the report, the Public Accounts Committee will request presentations by both the Auditor-General and representatives of the audited organizaton. For more information, see After the Audit.

We have had other reviews of our organization - why is this one different?

The Auditor General is both independent of government and empowered with a broad mandate in terms of audit topics and access to records and information. A management review or internal audit could yield different results because of different  scope, purpose, standards and ability to access appropriate information. However, the information collected in these reviews may help the organization to prepare an action plan to respond to the Auditor General's recommendations.

We're part of a cross-government audit - how is this different from other performance audits?

Some audits involve multiple ministries, agencies or other government organizations. Participating organizations will be informed at the beginning of the process if they are to be part of a cross-organization audit. Each organization will be asked to provide a key contact, and these key contacts will be asked to organize group meetings with the audit team. The key contacts may also be asked to select one representative from their number to coordinate such things as a single response to the report. If this is the case for your audit, these expectations will be clearly explained by the audit team and discussed with the appropriate persons in the organizations.