Acknowledgements

The Canadian Audit & Accountability Foundation's mission is to promote and strengthen public sector performance audit, oversight and accountability in Canada and abroad through research, education and knowledge sharing. To support this, we provide capacity development for public sector auditors and oversight committees, helping them to work with other public officials for accountable government.

The Practice Guide to Auditing Oversight is part of the our performance audit capacity-building program and is the second in a planned series of such guides. It has been made possible with funding provided by the Foundations members.

The consultative process undertaken for the Practice Guide project was extensive and included consultations with many leaders and professionals, on both an individual and collective basis, through the Canadian Council of Legislative Auditors (CCOLA) and other stakeholder networks.

On behalf of the our Board of Directors, we acknowledge the support, thought leadership, and active contributions of the members of the core project team who guided the design and development of this Practice Guide¹:

Maryanna Basic, Director Value-For-Money, Corporate Audit Division, BMO Financial Group

Maria Capozzi, Principal, Strategic Initiatives and Board Governance, Office of the Auditor General of Manitoba

Davide Cargnello, Senior Researcher, Institute on Governance

Gus Chagani, Assistant Auditor General, Office of the Auditor General of Ontario

Evangeline Colman-Sadd, Assistant Auditor General, Office of the Auditor General of Nova Scotia

Vincent Daluz, Chief Audit Executive, Employment and Social Development Canada

Terry Hunt, Executive Director, Policy and Liaison, Treasury Board of Canada Secretariat

Trena Keats, Audit Manager, Office of the Auditor General of Newfoundland and Labrador

Ray Kostuch, Deputy Auditor General, Office of the Auditor General, City of Ottawa

Larry Munroe, Auditor General of Halifax Regional Municipality

Paul Nyquist, Director, Office of the Auditor General of British Columbia

Karl Salgo, Executive Director, Institute on Governance

Regan Sommerfeld, Principal, Office of the Provincial Auditor of Saskatchewan

We also acknowledge the many other audit professionals who supported this project and provided comments and suggestions, including:

Gordon Beal, Vice-President, Research, Guidance and Support, Chartered Professional Accountants of Canada

Régent Chouinard, Principal, Office of the Auditor General of Canada

Gigi Dawe, Principal, Corporate Governance and Oversight, Chartered Professional Accountants of Canada

Judy Ferguson, Acting Provincial Auditor, Provincial Auditor of Saskatchewan

Serge Giguère, Acting Assistant Auditor General, Auditor General of Quebec

Juli-Ann Gorgi, Principal, Research, Guidance and Support, Chartered Professional Accountants of Canada

Rebecca Yosipovich, Professional Practices Manager, Office of the Auditor General of Ontario

This project and the final Practice Guide would not have been possible without:

the leadership provided by John Reed, CCAF-FCVI’s Vice-President for Performance Audit, who chaired the core Practice Guide project team;
the contribution of Pierre Fréchette, CCAF-FCVI's Research Officer and Lead Author of the Practice Guide; and
the support of CCAF-FCVI staff members Julien Raynaud, Project Officer, Lynne Casiple, Computer Specialist and Webmistress, and James Oulton, Corporate Officer.

Finally, we would like to extend our thanks to the individuals who contributed their skills to the process of producing all the material for the Practice Guide website: Nicole Plamondon (translation), Laurel Hyatt(editing), and Paul Edwards (graphic design).

Strong oversight is important to the success of every public sector organization in both delivering public services effectively and in promoting accountable government. This Practice Guide aims to assist public sector auditors in designing, carrying out and reporting performance audits of oversight practices. We hope you find it helpful and we welcome your feedback.

Brian Bost