Setting the Context

When writing the introduction to an audit report on oversight, auditors should clearly state why they carried out the audit and explain why oversight is important to the success of the selected organization, program, or project. Doing so will provide an answer to the “so what?” question that readers might pose and will let the readers know why they should care about the audit topic.

The front end of the report should also provide sufficient context on the organization, program, or project being audited. In particular, auditors should clearly:

• present the roles and responsibilities of the relevant oversight bodies and functions;
• distinguish the responsibilities of management from those of oversight bodies; and
• explain the key accountability relationships in the organization, program, or project.

Using organizational charts and flow diagrams can effectively present this information without using too many words. Figure 13 provides an example from the health sector in British Columbia.

Figure 13

Example of a Flowchart Used to Illustrate Oversight Responsibilities and Accountability Relationships

Source: Oversight of Physician Services, Office of the Auditor General of British Columbia (2014).

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