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Practice Guide to Auditing Oversight

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References and Links

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Guidance and Good Practices

Australian National Audit Office (2014). Public Sector Governance: Strengthening Performance Through Good Governance, available at: http://www.anao.gov.au/Publications/Better-Practice-Guides/2013-2014/Public-Sector-Governance

Australian National Audit Office (2015). Public Sector Audit Committees: Independent assurance and advice for Accountable Authorities, available at: https://www.anao.gov.au/work/better-practice-guide/public-sector-audit-committees-independent-assurance-and-advice

Canadian Council of Legislative Auditors’ Governance Study Group (2012, unpublished document). Crown Agency Governance – Audit Objectives and Criteria, available at: www.ccola.ca (CCOLA members only)

Canadian Council of Legislative Auditors’ Governance Study Group (2013, unpublished document). Crown Agency Governance – Obtaining Audit Evidence: Challenges, available at: www.ccola.ca (CCOLA members only)

CCAF-FCVI Inc. (2014). Better Integrating Root Cause Analysis into Legislative Performance Auditing: A Discussion Paper, available at: https://caaf-fcar.ca/images/pdfs/research-publications/RootCauseAnalysisEN.pdf

CCAF-FCVI Inc. (1997). Information, the Currency of Corporate Governance – A Board Information Strategy, 25 pp.

Chartered Professional Accountants of Canada (CPA Canada). CPA Canada Handbook – Assurance, performance audit standards:

  • CSQC-1 – Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and other Assurance Engagements
  • 5025 – Standards for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information
  • PS 5400 – Value-for-Money Auditing in the Public Sector

Institute of Internal Auditors (IIA). International Professional Practices Framework (IPPF):

  • Standard 2010 – Planning
  • Standard 2100 - Nature of Work
  • Standard 2200 - Engagement Planning
  • Standard 2300 - Performing the Engagement
  • Standard 2400 - Communicating Results

Institute of Internal Auditors (IIA) – Global (2014). Assessing Organizational Governance in the Public Sector, available at: https://na.theiia.org/standards-guidance/recommended-guidance/practice-guides/Pages/Assessing-Organizational-Governance-in-the-Public-Sector.aspx (IIA members only)

International Organization of Supreme Audit Institutions (2016). Guidelines on Central Concepts for Performance Auditing (ISSAI 3100), available at: http://www.issai.org/en_us/site-issai/issai-framework/4-auditing-guidelines.htm

International Organization of Supreme Audit Institutions (2016). Standards for Performance Auditing (ISSAI 3000), available at:
http://www.issai.org/en_us/site-issai/issai-framework/4-auditing-guidelines.htm

Office of the Auditor General of British Columbia (2009). Guidelines: Information Use by the Boards of Public Sector Organizations, available at: http://www.bcauditor.com/online/pubs/592/592

Office of the Auditor General of British Columbia (2008). Public Sector Governance: A Guide to the Principles of Good Practice, available at: http://www.bcauditor.com/files/publications/2008/report13/report/public-sector-governance-guide-principles-good-practice.pdf 

Office of the Auditor General of Canada (2006, unpublished draft). An Introduction to Gathering and Analyzing Evidence for Performance Audits.

Office of the Auditor General of Canada (2005). Recommended General Criteria & Sub-Criteria, internal document.

PricewaterhouseCoopers (2011). Board Effectiveness – What Works Best, 2nd Edition, Institute of Internal Auditors Research Foundation, 138 pp.

Public Service Commission of Canada (2005). Audit Manual: Public Service Commission of Canada, available at: http://publications.gc.ca/collections/collection_2011/cfp-psc/SC3-112-2005-eng.pdf

RAND Europe (2009). Performance Audit Handbook: Routes to Effective Evaluation, available at: http://www.rand.org/content/dam/rand/pubs/technical_reports/2010/RAND_TR788.pdf

Audits and Public Accounts Committee Reports Cited in the Practice Guide

Office of the Auditor General of British Columbia (2014). Oversight of Physician Services, available at: http://www.bcauditor.com/pubs/2014/report9/oversight-physician-services

Office of the Auditor General of British Columbia (2014). University Board Governance Examinations, available at: http://www.bcauditor.com/pubs/2014/report10/university-board-governance-examinations

Office of the Auditor General of British Columbia (2012). Crown Agency Board Governance, available at: http://www.bcauditor.com/pubs/2012/report2/crown-agency-board-governance

Office of the Auditor General of British Columbia (2009). Making the Right Decisions: Information Use by the Boards of Public Sector Organizations, available at: http://www.bcauditor.com/pubs/2009/report6/board-use-information

Office of the Auditor General of Canada (2013). National Shipbuilding Procurement Strategy, available at: http://www.oag-bvg.gc.ca/internet/English/parl_oag_201311_03_e_38797.html

Office of the Auditor General of Canada (2013). Oversight of Rail Safety—Transport Canada, available at: http://www.oag-bvg.gc.ca/internet/English/parl_oag_201311_07_e_38801.html

Office of the Auditor General of Canada (2010). Canada’s Economic Action Plan, available at: http://www.oag-bvg.gc.ca/internet/English/parl_oag_201010_01_e_34284.html

Office of the Auditor General of Manitoba (2009). Study of Board Governance in Crown Organizations, available at: http://www.oag.mb.ca/wp-content/uploads/2011/06/board_gov_survey_report_2009.pdf

Office of the Auditor General of New Brunswick (2011). Department of Environment – Wastewater Commissions, available at: https://www.gnb.ca/oag-bvg/2011v1/chap1e.pdf

Office of the Auditor General of Ontario (2014). 2015 Pan Am/Parapan Am Games Security, available at: http://www.auditor.on.ca/en/content/specialreports/specialreports/panam_en.pdf

Office of the Auditor General of Ontario (2012). Ornge Air Ambulance and Related Services, available at: http://www.auditor.on.ca/en/content/specialreports/specialreports/ornge_web_en.pdf

Office of the Auditor General of Ontario (2009). Ontario’s Electronic Health Records Initiative, available at: http://www.auditor.on.ca/en/content/specialreports/specialreports/ehealth_en.pdf

Standing Committee on Public Accounts, Legislative Assembly of Ontario (2014). Ornge Air Ambulance and Related Services: Summary Report, available at: http://www.frank-klees.on.ca/wfkp/wp-content/uploads/2014/06/ORNGE-AIR-AMBULANCE-AND-RELATED-SERVICES-SUMMARY-REPORT-Merged-Accessible-May-2-2014.pdf

Other References on Governance and Oversight

Bader, B. S. (2008). Distinguishing Governance from Management, Great Boards, Vol. VIII, No. 3, available at: https://cacnc.org/wp-content/uploads/2016/06/Great-Boards-distinguishing-governance-and-management.pdf

Canadian Institute of Chartered Accountants (2010). 20 Questions Directors Should Ask About Governance Committees, available at:
https://www.cpacanada.ca/en/business-and-accounting-resources/strategy-risk-and-governance/corporate-governance/publications/20-questions-for-directors-on-governance-committees

Canadian Institute of Chartered Accountants (2005). 20 Questions Directors Should Ask About Governance Assessments, available at: http://www.yorku.ca/rleblanc/media/20quesGovAssessPub.pdf

Conference Board (2011). Corporate Oversight and Stakeholder Lines of Defense, available at: http://www.mixprize.org/sites/default/files/media/posts/documents/
corporate_oversight_and_stakeholder_lines_of_defense.pdf

Crown Agencies Secretariat, Board Resourcing and Development Office, British Columbia (date unknown). Crown Agency Risk Management and Internal Controls: A Good Practices Checklist, available at:http://www2.gov.bc.ca/gov/DownloadAsset?assetId=FB0FF30AF7BE4788A4769CDC6597B824

Institute of Internal Auditors (2013). IIA position paper: The Three Lines of Defense in Effective Risk Management and Control, available at: 
https://na.theiia.org/standards-guidance/Public Documents/PP The Three Lines of Defense in Effective Risk Management and Control.pdf

Institute of Internal Auditors (date unknown). The Audit Committee: Internal Audit Oversight, available at: https://na.theiia.org/about-ia/PublicDocuments/08775_QUALITY-AC_BROCHURE_1_FINAL.pdf

Institute on Governance (2014). Towards a Risk-Based Approach to Public Sector Oversight, available at: http://iog.ca/wp-content/uploads/2014/11/Towards-a-Risk-Based-Approach-to-Public-Sector-Oversight.pdf

Institute on Governance (2013). The Role of Management Boards in the Public Sector: A Public Governance Exchange Discussion Paper, available at: 
http://iog.ca/publications/the-role-of-management-boards-in-the-public-sector/

Institute on Governance (2013). A Risk Lens on Governance: A Public Governance Exchange Discussion Paper, available at: 
http://iog.ca/publications/a-risk-lens-on-governance-a-public-governance-exchange-discussion-paper/

Institute on Governance (2011). The Governance Continuum: Origins & Conceptual Construct, available at: http://iog.ca/publications/the-governance-continuum-origins-and-conceptual-construct/

KPMG (2012). Enhancing Board Oversight: Avoiding Judgment Traps and Biases, available at:https://assets.kpmg.com/content/dam/kpmg/pdf/2015/10/enhancing-board-oversight.pdf

Office of the Premier, Province of British Columbia (2005). Board Resourcing and Development, available at: http://www.brdo.gov.bc.ca/governance/corporateguidelines.pdf

Organization for Economic Co-operation and Development (2005). OECD Guidelines on Corporate Governance of State-owned Enterprises, available at: 
http://www.oecd.org/corporate/ca/corporategovernanceofstate-ownedenterprises/34803211.pdf

Privy Council Office (2009). Federal Government Institutions by Organizational Form, available at: http://www.pco-bcp.gc.ca/index.asp?lang=eng&page=information&sub=publications&doc=gloss/gloss-eng.htm#part1.1

Treasury Board of Canada Secretariat (2012a). Guide to Integrated Risk Management, available at: https://www.canada.ca/en/treasury-board-secretariat/corporate/risk-management/guide-integrated-risk-management.html

Treasury Board of Canada Secretariat (2012b). Oversight in the Government of Canada: An Overview of Assurance Providers, available at:
https://www.canada.ca/en/treasury-board-secretariat/corporate/reports/report-state-comptrollership-government-canada.html#toc7

Treasury Board of Canada Secretariat (2005). Review of the Governance Framework for Canada’s Crown Corporations, available at: http://www.tbs-sct.gc.ca/report/rev-exa/gfcc-cgse-eng.pdf