Phase One: Identification

The purpose of the first phase in the audit process is to identify a potential topic and assess whether it is relevant and appropriate for an audit. In this phase, the audit team meets with their  Assistant Auditor General, who is ultimately responsible for the overall quality, value and timeliness of the audit. At this meeting, they discuss whether an identification phase proposal is required. There are two possible outcomes to this meeting:

1. If a proposal is not required, the audit team will begin the Planning phase immediately; OR
2. If a proposal is required, the audit team will take the following steps to prepare it:
   • The Assistant Auditor General informs the Assistant Deputy Minister (or equivalent) of the potential audit and requests that he or she:
     • designate a key contact to liaise with the audit team;
     • ensure that all staff are aware of, and available for, the audit team's activities, including interviews and requests for documents;
     • provide requested documents within 10 working days; and
     • reply to requests to verify factual accuracy within 10 working days.
   • The audit team arranges and conducts interviews, makes requests for documents and compiles information as needed.
   • The audit team drafts their proposal and submits it for approval.
   • The Auditor General reviews the document, and will either:
     • approve the proposal, in which case the audit proceeds to the Planning phase;
     • return the proposal to the audit team for further work;
     • postpone the audit until a later date; or
     • cancel the audit.
   • The Assistant Auditor General informs the Assistant Deputy Minister of the Auditor General's decision.