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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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  1. Performance Audit Resources
  2. PAC/Oversight Resources

Advancing Public Sector Audit, Oversight & Governance

The Audit News Database contains over 150 procurement audits prepared by 26 different audit offices since 2009. For the purpose of this Focus On issue, we selected 19 of these audits for further analysis. We selected audits that had a strong focus on large procurement projects (defined as the acquisition of infrastructure, equipment or services with a value of at least $20M). We did not include audits of military procurement in our selection because we wanted to cover audit topics that would be relevant at all levels of government, not just for the federal government.

See List of Selected Audits of Large Procurement Projects

We also noted the availability of two guidance documents on the subject of procurement:

ANAO Developing And Managing Contracts

Developing and Managing Contracts 

(Australian National Audit Office, 2012)

BC Understanding Public Sector Audits

Understanding Public Private Partnerships

(Office of the Auditor General of BritishColumbia, 2011)

Sectors of activity

Procurement audits produced since 2009 have covered a wide variety of public sectors, including health (hospitals), education (schools), transportation infrastructure (railways, highways, bridges), sport infrastructures (sport centers, arenas) energy production (nuclear plants), IT systems and services, etc.

After analyzing the scope of the 19 selected audits, we determined that the audits could be classified under one of three categories:

For each of these categories, a summary description and examples of objectives, criteria, evidence sources, findings and recommendations can be found in each of the above sections.