References and Links
This section includes references related to:
- Guidance and Good Practices
- Audits and Public Accounts Committee Reports Cited in the Practice Guide
- Other References on Governance and Oversight
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Canadian Council of Legislative Auditors’ Governance Study Group (2012, unpublished document).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Canadian Council of Legislative Auditors’ Governance Study Group (2013, unpublished document).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:
|
Institute of Internal Auditors (IIA). International Professional Practices Framework (IPPF):
|
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: |
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: |
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/ |
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: |
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: |
Institute on Governance (2013). A Risk Lens on Governance: A Public Governance Exchange Discussion Paper, available at: |
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: |
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: |
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 |
- PreviousRecommendations
- Glossary