December 1, 2016
Approaches to Audit Selection and Multi-Year Planning
We are pleased to release the latest in our series of Discussion Papers: Approaches to Audit Selection and Multi-Year Planning.
Few decisions are more important for senior audit leaders than the topics to be audited and their sequence. Since audit offices cannot audit every aspect of government, or of the organizations they are mandated to audit, choices must be made. These choices directly affect how an office achieves its mandate and any objectives it has established for itself.
Our newest discussion paper is designed to assist audit offices in understanding the options available to them and in deciding the approach to topic selection and multi-year planning that best suits their needs and circumstance. The paper is based on extensive research, including reviews of academic literature and existing planning processes, and incorporates experience and perspectives from 15 audit offices in Canada and internationally.