Our webinars provide timely analysis and expert advice on issues that matter the most to public sector auditors.
Past Webinars:
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Can ChatGPT Write Your Next Audit Report? – November 13, 2024
ChatGPT and similar generative AI have changed the search engine landscape radically. Everybody was surprised by their ability to generate valuable content instantly and effortlessly. They have found countless applications in a myriad of fields, increasing by many orders of magnitude the productivity and agility of their users. The audit profession is one of them.
In this presentation, Yves Genest our Vice-President, Research and Strategic Initiatives will provide an overview of the potential utilizations of ChatGPT by auditors, including the risks and benefits of this exciting and intriguing new technology.
SPEAKER
Yves Genest
Vice-President, Research and Strategic Initiatives, Canadian Audit and Accountability FoundationYves Genest is Vice-President, Research and Strategic Initiatives at the Canadian Audit and Accountability Foundation (CAAF). Mr. Genest is responsible for the development of projects requiring the expertise and knowledge of CAAF in performance measurement and auditing in partnership with various stakeholders.
Mr. Genest is an experienced audit professional, who audited a vast array of organizations in the Federal government over the past thirty years. He started his career at the Office of the Auditor General of Canada where he occupied various positions for over fifteen years, including Principal, Practice Development.
Prior to joining CAAF, he served as Chief Audit and Evaluation Executive at Shared Services Canada, and as Director General, Audit Directorate, at the Public Service Commission of Canada.
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Ensuring That Your Audit Will Make a Difference: Evidence Collection and Analysis – October 9, 2024 | French Only
This webinar will focus on the importance of a robust approach to evidence gathering and analysis to ensure the integrity of the audit process. With new approaches and technologies, this process has become more complicated than ever. Auditors must acquire and apply the knowledge and skills needed to obtain sufficient and appropriate audit evidence, and to analyze the evidence to support audit conclusions.
We will present an overview of the skills required to acquire the information so crucial to executing influential and meaningful audits, such as big data and data analysis, sampling, text analysis and many others.
SPEAKER
Pauline Blais
Certified Professional Accountant, Certified Internal Auditor and Certified Fraud ExaminerMs. Blais has over 30 years of experience in management consulting and external and internal auditing. She has worked for the Office of the Auditor General of Canada on financial and performance audit engagements. She has extensive international experience assessing the risks of public financial systems in developing countries. During her career, Ms. Blais has trained internal auditors in Ottawa, Quebec City and Montreal for the Institute of Internal Auditors, Treasury Board and the School of Public Service. Ms. Blais has also designed and delivered specialized audit training for various federal organizations, including the Public Service Commission and the Canadian Nuclear Safety Commission. She has designed and delivered training for development officers responsible for managing and overseeing large contribution programs for Global Affairs Canada. Her expertise also includes the design of monitoring systems for financial internal controls, asset management, procurement and contracting, values and ethics. Pauline also inspects internal audit functions and provides quality assurance services to federal government organizations. Pauline has the advantage of having conducted several performance audits and provided coaching sessions to several junior auditors. She will therefore be able to add real-life experiences and fun facts to this educational training.
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Moving Beyond The Failure of List-Based Risk Management: The Emergence of Objective-Centric Risk and Uncertainty Management – September 25, 2024
This webinar will focus on four significant change drivers that support implementation of a new form of governance, of Enterprise Risk Management (ERM), and of internal audit: Objective Centric Risk and Uncertainty Management.
Objective-Centric Risk and Uncertainty Management integrates risk considerations into the overall strategic planning and decision-making processes, aligning risk management activities closely with the organization's mission and vision. This approach aims to enhance the organization's ability to proactively address challenges and uncertainties in pursuit of its objectives while optimizing the allocation of resources. ERM solely based on building risk lists does not accomplish that goal.
SPEAKER
Tim J. Leech, FCPA, FCA
Founder and CEO, Risk Oversight SolutionsTim is founder and CEO at Risk Oversight Solutions. His focus for the past 30 years has been promoting the business case for, and helping organizations implement, strong management driven objective centric risk and uncertainty management. He has received awards for outstanding contributions from CPA Ontario, IIA, ACFE and OCEG. His work in the field of strategy and risk governance has been recognized by articles published by Harvard and Columbia Universities, London School of Economics, the IIA, Conference Board, and many others. In December 2019 Richard Chambers named Tim to his list of the top 10 internal audit and risk thought leaders of the decade globally.
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Diving Deeper into Root Cause Analysis, Systems Thinking and Culture – June 12, 2024
This webinar aims to pinpoint why risks can ’slip through our fingers’ despite often making considerable efforts to ensure things don't go off track. It also considers why we sometimes see the same, or similar, issues repeating over and over again. The discussion will go beyond commonly used explanations of ‘people’ and ‘culture,’ to explore ‘human factors’ which affect, and are affected by, organisational, systemic and contextual factors. Mr. Paterson’s presentation will be based on research conducted for his new book ‘Beyond the Five Whys: Root cause analysis and systems thinking,’ with the aim of highlighting the sort of mindset needed to see beyond symptoms towards underlying causes. The crucial message being that unless we can explain reasons WHY we have not reached the right level of understanding.
SPEAKER
James Paterson
Director, Risk and Assurance InsightsJames started his career in tax and finance and became Head of Group Financial Reporting for AstraZeneca PLC as it was formed. He obtained a master’s degree in management at McGill University, Montreal and was seconded to HR to be head of Global Leadership Development programmes. After that he was AstraZeneca’s Chief Audit Executive for 7 years.
He set up a consulting business in 2010 providing training, development and coaching in the following principal areas:
- Root Cause Analysis/ Auditing Culture,
- Risk Assurance mapping and co-ordination,
- Lean/Agile Auditing,
- Influencing and Political Savvy.
He has chaired several European Union Internal Audit conferences, as well as others in the UK and Ireland and been a speaker at 4 IIA International Conferences, most recently on the topic of Root Cause Analysis.
He is the author of “Lean Auditing” as well as “Beyond the Five Whys: Root Cause Analysis and systems thinking”, both published by Wiley.
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Benefits and Risks of Citizen Engagement in the Audit Process – May 15, 2024
Audit offices are increasingly finding ways to engage their citizens and other stakeholders to better hold governments accountable and facilitate change. Engaging more broadly presents a valuable opportunity for audit offices and, in this session, we will discuss the benefits of broader engagement as well as cover some of the risks involved. We will also discuss some types and levels of participation as well as how your reporting can promote engagement by using examples from different audit offices, and we will suggest strategies that can enhance your citizen engagement in the short term.
SPEAKER
Gordon Ruth, FCPA, FCGA
CAAF AssociateGordon Ruth was British Columbia’s Auditor General for Local Government and was previously the Executive Vice President of Certification and Operations for the Chartered Professional Accountants of BC and the Chief Executive Officer for the Certified General Accountants of BC. He has held several positions in the public sector, ranging from the federal government to BC Hydro. He spent several years in local government with Metro Vancouver as their Chief Financial Officer. Currently he is the Chair of the Auditor General’s Advisory Committee at the City of Vancouver.
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Ethics and Innovation: Challenges and Opportunities for the Auditing Profession in the Digital Age – April 17, 2024 | French Only
This presentation explores the links between ethics, technology and accounting during major upheavals, analyzing the responses of key players in the field to ethical challenges and technological opportunities. This exploration will lead us to discuss the implications for auditing in the public sector, as well as the importance of rethinking the design and use of accounting technologies to maintain trust in the profession.
This presentation aims to open a reflection on how, in the digital age, the audit profession can evolve to meet these ethical challenges while seizing the opportunities offered by technological innovation.
SPEAKER
Annie Lecompte, Ph.D. CPA auditor, CFE, CFF
Associate Professor, Department of Accounting Sciences, ESG-UQÀMA specialist in fraud prevention and detection, ethics and governance, Annie is passionate about the ethical issues that affect the accounting field, especially auditors. She teaches business ethics and assurance, and is actively involved in the community through various media interventions aimed at democratizing these concepts. She holds a doctorate from HEC Montréal, and has nearly 20 years' experience in auditing, including in the public sector.
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Women Looking for Safe Spaces: Auditing BC Housing’s COVID-19 Response – March 8, 2024
Content advisory: This presentation will touch on the issue of violence against women and children, please take care when listening.
On International Women’s Day 2024, we celebrate the theme of “Invest in women: Accelerate progress.” For auditors, this serves as a call to ensure that a gender lens is used in audit topic selection and analysis. Join us and our guest speaker from the Office of the Auditor General of British Columbia as we explore BC’s response to providing additional safe housing to women and children in unstable or violent situations during the COVID 19 pandemic, a time when most global gender equality indicators regressed.
For many women and children living in unstable or violent situations, home is not a safe place. Transition housing provides safety and support, but during the COVID-19 pandemic, many providers had to reduce their capacity to enable physical distancing and help keep residents safe. In response, BC Housing leased additional safe spaces in hotels across the province. This presentation will focus on OAG BC’s 2022 audit, BC Housing’s COVID-19 Response: Additional Safe Spaces for Women and Children Leaving Violence, which sought to determine whether BC Housing effectively managed the provision of additional safe spaces for women and children leaving violent or unstable situations during the COVID-19 pandemic.
SPEAKER
Janice Dowson, Performance Audit Manager
Office of the Auditor General of British ColumbiaJanice Dowson is a performance audit manager at the Office of the Auditor General of BC (OAG BC). She joined OAG BC in September 2020, and has worked on audits related to human resources, internet connectivity, domestic violence, and environmental monitoring. Prior to joining OAG BC, Janice spent time in academia where she studied the role of independent institutions in supporting democracy and human rights in states transitioning to democracy from authoritarian rule. She holds a B.A. in political science from Dalhousie University and an M.A. in political science from the University of Victoria. In her free time, she enjoys spending time in the beautiful Vancouver Island nature with her partner and their two kids.
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Auditing Values and Ethics: Insights and Lessons Learned – January 16, 2024
Values and Ethics are now considered to be intricately connected with the performance of organizations.
RCMP Internal Audit conducted an Audit of Values and Ethics in 2018-19. An overview of the audit’s methodology, findings, recommendations, and client engagement approach will be presented. The presentation will also focus on the audit team’s lessons learned and will provide insights for future audit teams to consider in carrying out an audit on a topic as important as this one.
SPEAKER
Danielle Allaire, Audit Manager
Royal Canadian Mounted PoliceDanielle Allaire is an Audit Manager at the Royal Canadian Mounted Police (RCMP). She joined the Federal Public Service in 2002 as part of the Treasury Board Secretariat’s (TBS) Economist Development Program, and after a few years as a Program Sector analyst at TBS, found her true calling in Internal Audit. Danielle manages a broad range of operational audits, including the Audit of Values and Ethics, and also provides advisory services in the areas of governance, risk management and control, leveraging her 17 years of experience with the RCMP. Danielle has a B.Soc.Sci (Hon) from the University of Ottawa and an MA from Dalhousie University. She is a Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP) and Certified Information Systems Auditor (CISA).
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How Will ESG Impact Your Audits? – November 28, 2023
An Overview of the Challenges and Opportunities Offered by ESG Reporting
Growing awareness of climate change, human capital and corporate governance issues have imposed the necessity of introducing environmental, social and corporate governance performance indicators (ESG) in private and public organisations annual reports. Auditors have a unique opportunity to leverage their current expertise to help navigate this landscape while enhancing the credibility of information for other stakeholders. Sarah Marsh will provide an overview of the challenges and opportunities offered by ESG reporting.
SPEAKER
Sarah Marsh
Partner, National ESG Report and Assurance Leader
PwC CanadaThis webinar archive is available to Members only. To access, please login below.
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Plain Language Webinar – May 9, 2023 | French Only
This webinar recording is in French only.
Are your reports read and understood?
You write audit reports, but have you ever wondered if they are read and understood?
Today, the majority of people focus only on the information that catches their attention. As a result, most documents, such as reports and summaries, are read quickly and diagonally.
Too often, the people who write these documents overestimate the reading skills of their target audience. Their documents contain a lot of detail or neglect to explain certain elements, use complex words and are visually overloaded. As a result, readers miss a lot of information or misunderstand it.
In order to communicate information clearly, our materials must be adapted to meet the needs oftoday's readers and a targeted audience.
In this one-hour webinar, we'll introduce you to an approach you can take to write reports that are easy to read, understand, and use: plain language.
Plain language is an internationally used approach. It aims to produce documents that are easy to read and understood effortlessly from the first reading. ISO standards will be published this year to standardize the use of simple language around the world and in all languages.
In this webinar, we will:
- Demonstrate how plain language can help you write accessible and easy-to-use audit reports.
- Introduce the plain language training offered by CAAF.
In addition, you will meet Chantale Audet and Amélie Bourret who deliver this training.
SPEAKERS
Chantale Audet
Partner – Autrement ditAmélie Bourret
Partner – Autrement ditThis webinar archive is available to Members only. To access, please login below.
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Fast & Furious: AI Accelerated Audits – April 18, 2023
Governments, retailers and manufacturers annually lose up to 5% of their vendor spending to overpayment errors. Performance and cost recovery auditors take between 12-18 months to find those errors, as the documentation required to verify these errors is found in legal agreements, emails and PDFs spread across the organization. Using a unique approach, John Craig from Vigilant AI (www.vigilant-ai.com) will share how they have successfully solved this problem for their customers, allowing analysts to consolidate, review and analyze 100% of the available documentation to find overpayments before the books get closed.
SPEAKER
John Craig
Co-founder and CEO of Vigilant AIThis webinar archive is available to Members only. To access, please login below.
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Public Participation in VGQ Audits: An Overview of the Tools for Collecting Contributions and Denunciations – March 14, 2023 | French Only
This webinar recording is in French only.
The VGQ is anxious to listen to citizens' concerns about the machinery of government in order to better guide its work. It wishes to involve citizens by asking them to inform it of situations that appear questionable or contrary to policies and directives within the entities included in its areas of jurisdiction. In addition, citizens can now contribute more to its work by sharing information related to ongoing audits.
- Brief history
- Background
- How the tool works
- Demonstration
- Statistics
SPEAKER
Jean-Louis Mbadinga, D.E.A, M.Sc., MAP
Conseiller - Direction du soutien aux opérations en audit de performanceThis webinar archive is available to Members only. To access, please login below.
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Gender-Based Analysis Plus – Why GBA Plus is so much more than a check box exercise – March 8, 2023
Gender equality and diversity continue to be priorities for the Federal government and the capacity to apply GBA Plus is an important part of identifying and reducing existing and potential inequalities based on gender and other intersecting identity factors.
The Government should know whether the commitments it made in 1995 to implement gender-based analysis and in 2011 to implement GBA Plus have been achieved. And yet, after more than 10 years, some departments have not yet implemented a framework – the most basic element for implementation.
As we celebrate International Women’s Day, join us to learn more about the OAG’s recent audit on GBA Plus and what it could mean for program and service delivery in an increasingly diverse Canadian society.
SPEAKER
Carey Agnew
Principal, Office of the Auditor General of CanadaThis webinar archive is available to Members only. To access, please login below.
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Member Exclusive Event: Audit on Worker Health and Safety from B.C Ministry of Energy, Mines and Low Carbon Innovation – February 16, 2023
This event is part of our monthly member exclusive roundtable series.
In April 2022, the B.C. Mine Audits Unit released the audit, “Worker Protection in Mobile Equipment Near Water.” Prompted by previous incidents at B.C. mines, this audit examined existing regulatory requirements and actions by the Ministry of Energy, Mines and Low Carbon Innovation related to protecting workers operating mobile equipment near water. The audit generated three recommendations, all of which have been accepted by the Ministry.
SPEAKER
Blythe Golobic, Acting Director of Mine Audits
Blythe is a professional mining engineer who has worked at mine operations in Nunavut and B.C.’s interior. Blythe joined the Ministry as an Inspector of Mines in 2016. She was the Ministry’s lead for autonomy and automation before joining the Mine Audits Unit.
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Far from Business as Usual: The Evolving Risk Landscape in 2023 – February 14, 2023
Richard Arthurs will explore the following, with real life stories and insight, and will speak on leading practices within the Internal Audit profession in Canada and internationally.
After two full years of COVID-19 dominating the global risk cycle, Canadian organizations finally started to see a light at the end of the tunnel in 2022. Consumer habits began a steady return to pre-pandemic levels and many team members started coming back to the office as public safety measures eased through the spring. But the celebratory atmosphere has been short-lived, with several new and ongoing challenges casting a shadow over those silver linings.
The most significant issue of 2022 has been Russia’s invasion of Ukraine and the conflict’s effects on already fragile supply chains, energy and agriculture sectors. Inflation spiked to 40-year highs, with increased demand pressures from the war, sanctions, and economies re-opening — forcing central banks to raise interest rates to the highest levels since before the 2008 financial crisis.
Canada’s new commitment to achieve net-zero by 2050 and the release of proposed sustainability reporting standards have stepped up the pressure on environmental, social and governance (ESG) efforts. And even with fears of a looming economic downturn, organizations continue to struggle with the tightest labour market in a generation — not to mention adapting to a hybrid workforce model.
The risk landscape in 2023 certainly feels different. But the perils and opportunities remain as significant as ever. As internal audit teams begin planning for the year ahead, they will be wise to keep front of mind the 19 risk trends that will be presented.
SPEAKER
Richard Arthurs, FCPA, FCMA, MBA, CIA, CRMA, CFE, QIAL
Partner, Enterprise Risk Services and MNP’s National Internal Audit Services LeaderThis webinar archive is available to Members only. To access, please login below.
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Addressing the Challenges of Auditing in a Post-Pandemic World – January 24, 2023
CAAF's 2022-2023 Emerging Leaders present solutions to challenges facing today’s audit community.
Post-Pandemic: The new ‘business as usual’
SPEAKERS
Left to right:
Greg Morhart – OAG British Columbia
Stephanie Cross – OAG Newfoundland
Ian Murray – OAG Canada
Audrey Bergeron – Vérificateur Général du Québec
Angela Provoe – OAG Nova ScotiaDemonstrating relevance in the digital age
SPEAKERS
Left to right:
Amanda Griffiths – OAG Newfoundland
Tim Cook – OAG Prince Edward Island
Karel Canterbury – OAG Guyana
Dan McCullough – OAG New Brunswick
Julie Paquette – OAG Canada
Adam Dias – OAG Western AustraliaEarly intervention on major projects
SPEAKERS
Left to right:
Nanditha Murugeshan – OAG Manitoba
Medesse Akanni – OAG Canada
Tommy Chung – OAG British Columbia
Miriam Ritchie – OAG Western Australia
Marie-Hélène Boily – Vérificateur Général du QuébecFaster, responsive, impactful audits without compromise
SPEAKERS
Left to right:
Shondell Y. Thomas – OAG Guyana
Amy Mix – OAG New Brunswick
Marc-Antoine Guenette – Canada Revenue Agency
Sarah Reynolds – OAG Newfoundland
Ashley Maxwell – OAG Halifax Regional Municipality
Stacey O’Malley – OAG CanadaThis webinar archive is available to Members only. To access, please login below.
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Guylaine Leclerc, Auditor General of Quebec, talks about her Fall 2022 Audits – December 15, 2022 | French Only
This event is part of our monthly member exclusive roundtable series. This webinar recording is in French only.
Guylaine Leclerc, Auditor General of Quebec talks about her Fall 2022 audits on:
- Family allowance: Supplements for handicapped children
- Contract management
- Asset Management in the electricity distribution network
SPEAKER
Ms. Leclerc, is recognized as a leader and a visionary within the accounting profession. In the early 2000s, she founded the largest independent firm specializing in forensic accounting in Quebec, which later merged with a large company listed on the New York Stock Exchange in 2007. Ms. Leclerc was one of the founding members of the Alliance for Excellence in Forensic Accounting, an organization created by the Canadian Institute of Chartered Accountants. She has also given presentations on control, audit, fraud and corruption in Canada and in other French-speaking countries. Since April 2022, Ms. Leclerc has been a member of the Accounting Standards Oversight Council (ASOC). Ms. Leclerc received the title of Fellow of the Order of Chartered Professional Accountants of Quebec in 2004 and Laval University’s Gloire de l'Escolle medal in 2013.
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Member Exclusive Event: The Impact of CAAF’s International Program – November 17, 2022
This event is part of our monthly member exclusive roundtable series.
Learn about the impact of CAAF's work with Guyana, Rwanda, Sénégal and Vietnam through its international program funded by Global Affairs Canada. Find out how Canadian audit offices have been (and can be!) involved in helping improve accountability and governance abroad.
SPEAKER
Caroline Jorgensen, Vice-President, International Programs, Canadian Audit and Accountability Foundation
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Member Exclusive Event: OAG Canada’s “Just Transition and Carbon Pricing” Audits – October 20, 2022
This event is part of our monthly member exclusive roundtable series.
Elsa Da Costa speaks about her recent audits of Carbon Pricing and the “Just Transition” to a low carbon economy and the move away from coal. The two audits looked at the federal government’s early work to implement these two initiatives.
SPEAKER
Elsa Da Costa, Director, Performance Audit & The Environment & Sustainable Development Commissioner at Office of the Auditor General of Canada
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Member Exclusive Event: Advisory Services and the Internal Audit Mix – Challenges and Opportunities – September 15, 2022
This event is part of our monthly member exclusive roundtable series.
SPEAKER
Joanne Butler, Chief Audit Executive at the Canadian Food Inspection Agency, on how Internal Audit shops can successfully add advisory services to the mix, while navigating a tricky landscape.
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60 Days to Shorter Audit Reports – September 13, 2022
Learn how to write short audit reports that are clear, concise and persuasive, that add real value to your organization, and that cut out all unnecessary content - taking the pain out of the review process and instilling ownership and accountability in your team.?
- Adopting the right mindset to issue short audit reports
- How your stakeholders drive structure and concise content
- The 60-day roadmap to issuing short(er) audit reports
SPEAKER
Tracie is the leading global audit communication specialist, empowering international Internal Audit executives and their teams to become more effective in their global communication. She is passionate about inspiring audit professionals to be more, do more and create more through positive communication. Her strategic approach addresses the heart of audit’s challenges: to derive and communicate results that add more value to stakeholders, positively impacting the organization’s productivity and profitability. She is a CPA and Deloitte alumna with a degree in Chartered Accountancy from the University of Waterloo in Canada.
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“Beneficial Ownership” – What is it? Why does it matter to auditors? – June 14, 2022
“Beneficial Ownership” – What is it? Why does it matter? What’s happening in Canada? What can I do as an auditor?
On June 14th, CAAF hosted a panel of experts who answered these questions.
Simply, the beneficial owner is the real person that ultimately owns, controls or benefits from a company and its transactions. Having complete and accurate beneficial ownership information is used to prevent money laundering and other criminal activity. This global issue poses threats to our reputation, to international security, and our national and international economy. Governments around the globe, including across Canada, are introducing new systems to track beneficial ownership.
Learn more about this important topic – start by signing up for this informative webinar:
SPEAKERS
Carol Bellringer
President and CEO
Canadian Audit and Accountability Foundation
Scott Hanson
Director, Public Policy & Regulation
International Federation of Accountants
Michele Wood-Tweel
Vice-President, Regulatory Affairs
CPA CanadaThis webinar archive is available to Members only. To access, please login below.
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Member Exclusive Event: Auditing the Implementation of the Accessible Canada Act – May 19, 2022
This event is part of our monthly member exclusive roundtable series.
A big part of diversity and inclusion involves improving accessibility for people with disabilities – more than 16% of the population. The Accessible Canada Act was passed in 2019 and includes provisions to identify, remove and prevent barriers to accessibility.
Find out how you can examine and audit this critical issue.
SPEAKER
Max Brault leads consulting on accessibility for BDO Canada. His vision is to build community by showing the world that Canadians with disabilities contribute to society. A person with a disability and a bilingual legislation and policy leader with almost 20 years of experience focused on employment equity and the advancement of workplace accessibility, Brault helped to guide the federal government toward progressive accessibility legislation. He was awarded the Golden Jubilee Medal and the Queen Elizabeth II Diamond Jubilee Medal, and has represented persons with disabilities at the UN convention on accessibility.
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Member Exclusive Event: Audits of Homelessness, Housing, Gender-Based Violence, and the Pandemic – April 21, 2022
This event is part of our monthly member exclusive roundtable series.
During the pandemic, the BC government purchased properties to provide temporary housing to people experiencing homelessness, and to women and children living in unstable or violent situations. OAG BC examined the purchase of hotels and other properties and the government’s efforts to provide safe spaces for women and children leaving violence during COVID-19. Join us to learn about the challenges the audit team faced in examining this topic, and their findings.
SPEAKER
Amy Hart is an Executive Director of Performance Audit at the Office of the Auditor General of British Columbia. Suzanne Smith and Daria Babaie were the managers responsible for these audits.
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Robotics Process Automation (RPA): What does it mean for audit? – April 19, 2022
This session will include the following topics:
- What is RPA really? How does it apply to internal and performance audit?
- Criteria for automating an audit process
- Discuss the 3 main forms of automation and the pros and cons of each for auditors
- Live demonstrations of each approach
- Implementation considerations when automating
- Quick-start plan to get started with RPA
SPEAKER
Jeff Sorensen
Industry Lead, CaseWare IDEAOver his 25 years’ of experience, Jeff has earned various certifications and designations in information technology, auditing and security from the Information Systems Audit and Control Association(ISACA), the Institute of Internal Auditors (IIA) and CaseWare IDEA. He is frequently invited to international conferences and panels to share his expertise as a guest presenter. Jeff started with CaseWare as a certified instructor, then joined CaseWare in 2016 as a Product Manager before becoming an Industry Strategist. Prior to joining CaseWare, Jeff worked in a variety of industries incl. finance, energy and government where he held various positions in auditing, project management, systems development and IT security.
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Member Exclusive Event: Diversity, Inclusion and Audits – March 24, 2022
This event is part of our monthly member exclusive roundtable series.
Find out how your audits can examine an organization’s performance against diversity and inclusion commitments. Paule-Anny Pierre will join us to discuss the D&I context and challenges in government. How effective are government tools to enhance diversity? What is done with the data that is collected? Are commitments supported by plans and targets?
SPEAKER
Paule-Anny Pierre
Assistant Auditor General, Strategic Planning and Governance, Office of the Auditor General of Canada
Before joining OAG Canada, Paule-Anny was Assistant Deputy Minister and Executive Director of the Centre on Diversity and Inclusion at the Treasury Board of Canada Secretariat. She was the Chief Audit Executive of Environment and Climate Change CanadaThis webinar archive is available to Members only. To access, please login below.
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Purposeful Sampling: Obtaining Robust Audit Findings – March 22, 2022
Purposeful sampling has always been an important performance auditing tool. Intuitively, auditors are aware of the power of individual cases to shed light on systemic issues and provide insight into causal factors. As recently as the early 2000’s, there was limited formal or detailed guidance on the many ways this type of sampling could be leveraged. CAAF has published a guide attempting to introduce greater standardization based on the exploration of how various forms of purposeful sampling methods have been reliably used.
This webinar will clarify the theory underlying purposeful sampling, provide practical examples of the options available to auditors, how they played out in real performance audits and review tools and good practices for collecting evidence with this method and reporting findings derived from that kind of sampling.
SPEAKER
Paul Pilon
Statistical expert, consultant, and co-author of CAAF’s practice guide on
Sampling Methodology for Performance AuditThis webinar archive is available to Members only. To access, please login below.
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Member Exclusive Event: COVID Costing and an Alternative Federal Budget – February 15, 2022
This event is part of our monthly member exclusive roundtable series.
David Macdonald will be speaking about how the Canadian Centre for Policy Alternatives' “Alternative Federal Budget” addresses the challenges of the Pandemic and proposes a path for a just and equitable recovery. This project is a collaboration among organizations and researchers from a variety of sectors, populations, and areas of expertise including human rights, labour, environmental protection, anti-poverty, arts and culture, social development, child development, international development, women, Indigenous peoples, the faith-based community, students, teachers, education, and health care workers.
SPEAKER
David Macdonald
Senior Economist, Canadian Centre for Policy Alternatives
David has been a long time contributor to the CCPA as a research associate and has written on a variety of topics, from child care to income inequality to federal fiscal policy. He is a regular media commentator on national policy issues, often speaking to the CBC, Globe and Mail, Toronto Star and Canadian Press.This webinar archive is available to Members only. To access, please login below.
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Auditing in Municipalities: The Role of City Councillors and the Oversight of Audit – February 15, 2022 | French Only
This webinar recording is in French only.
Municipalities face increasing financial challenges and expectations to provide effective oversight. Audited financial statements and performance audit reports are key elements of effective oversight for municipal councils. Some municipalities have put an audit committee in place to examine these important sources of oversight information in more depth.
This webinar, focusing on the municipal environment in Quebec, will provide a stimulating discussion on issues facing councillors, audit committee members, auditors, and city managers. In this webinar, you will learn about:
- The role of council (the audit committee where one is in place), particularly in relation to financial statement audit and performance audit reports;
- The role of auditors, their varied mandates, and their expectations regarding city council;
- The role of city management concerning the auditor and in support of city council;
- Key factors that can support effective oversight by city council;
- and The benefit of implementing an audit committee and lessons learned.
PANELISTS
Sandra Desmeules, Msc, CRHA
City councillor, member of the executive committee,
audit committee member, City of Laval
Serge Lamontagne, MBA, ASC
Executive Director
City of Montréal
Vicky Lizotte, FCPA auditrice, FCA
Assistant Deputy Minister for Administration
Ministry of Municipal Affairs and Housing of Quebec
(previously Vice-president of the Commission Municipale du Québec)MODERATORS
Sharon Clark, MBA
Vice-President, Professional Development
Canadian Audit and Accountability Foundation
Yves Gauthier, FCPA, FCA, ICD.D
Member of boards and audit committees
CAAF AssociateClick here to access the presentation slides in PDF.
Access our Good Practices to Strengthen Municipal Audit Committees for Municipalities with an Auditor General publication
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Engaging Civil Society in Audits: Collaboration for Greater Impact – January 25, 2022
This webinar will be offered in English. Simultaneous translation will be available in French.
Audit offices have shown a growing interest in interacting with citizens and civil society organizations (CSOs) and several are using innovative strategies to engage them in their audit work, as we saw in our recent international survey. When audit offices and CSOs collaborate, they can both benefit and together they can make a greater impact for citizens.
In this webinar, learn about the benefits of collaboration, the roles CSOs can play throughout the audit process, and successful engagement methods used by audit offices. Our guest speakers will present their experiences and discuss good practices and common challenges for collaboration.
For more on this topic, see our Collaborating for Change series, which provides CSOs with information, strategies, and tools to effectively engage with audit offices. It can also be helpful for audit offices that are looking to collaborate with CSOs and other stakeholders.
GUEST SPEAKERS
Claire Schouten
Senior Program Officer
Internatonal Budget Partnership
Jeanette A. Calder
Executive Director
Jamaica Accountability Meter Portal
Ayagiba Lawrence Ndaago
Deputy Auditor General
Ghana Audit Service
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Member Exclusive Event: Vaccine and SDG Audits – January 20, 2022
This event is part of our monthly member exclusive roundtable series.
Join us and meet Leeanne McAviney and Jason Hewett from the Office of the Auditor-General of New Zealand who will discuss recent audits of vaccine rollout and SDG progress
SPEAKER
Leeanne McAviney
Assistant Auditor‑General, Sector Performance
Office of the Auditor‑General of New Zealand
Leeanne leads the New Zealand Office of the Auditor‑General Sector Performance Group. Leanne has been leading audits of the rollout of the COVID‑19 vaccine in New Zealand.
Jason Hewett
Performance Audit Manager
Office of the Auditor-General of New Zealand
Jason recently tabled an audit on the New Zealand Government’s preparedness to implement the sustainable development goals. See the full report here: https://oag.parliament.nz/2021/sdgsThis webinar archive is available to Members only. To access, please login below.
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Auditing Public-Private Partnerships (P3s) in Canada – December 7, 2021
SPEAKER
Carol Bellringer
President and CEO, Canadian Audit and Accountability FoundationA public-private partnership (P3) is an alternative approach to designing, building, financing and/or maintaining public assets. P3s come in a variety of arrangements across Canada, with recent estimates of close to 300 active P3 projects with a $140 billion market value. There are noted incentives – including risk transfer, innovation, on-time and on-budget performance. There are also noted drawbacks – including the cost of private financing, complexity, and risks that politics or ideology cloud the picture. The presentation will describe the common types of P3s in Canada and explore the incentives and drawbacks.
Legislative auditors across Canada have conducted performance audits of P3s and Canadian accounting standards will introduce new reporting requirements effective April 1, 2023. The presentation will include several examples of these performance audits and a summary of the new accounting changes.
This webinar archive is available to Members only. To access, please login below.
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Member Exclusive Event: Michael Wernick on Pandemic Response, Hindsight Bias & Resilience Audits – November 18, 2021
This event is part of our monthly member exclusive roundtable series.
SPEAKER
Michael Wernick
Senior Strategic Advisor, MNPMichael Wernick served as Clerk of the Privy Council and Secretary to Cabinet from 2016 to 2019. His 28-year public service career included the positions of Deputy Clerk and Deputy Minister of Aboriginal Affairs and Northern Development. Mr. Wernick is currently a senior strategic advisor to MNP and a fellow and adjunct professor of the Carleton University School of Public Policy and Administration. He is the author of the new book Governing Canada - A Guide to the Tradecraft of Politics.
This webinar archive is available to Members only. To access, please login below.
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Audits of Anti-Corruption Activities: A Leadership Opportunity for Public Sector Auditors – November 16, 2021 | French Only
SPEAKER
Denis Chalifour CPA, CA, CA•IFA, CFF, CFE
Forensic Accountant and Ethics and Compliance PractitionerFraud and corruption as well as unethical behaviour continue to be among the significant risks for organizations.
Several regulatory authorities in Canada and around the world are tasked with ensuring that organizations adopt anti-corruption compliance activities or programs. Some authorities go so far as questioning the effectiveness of some organizations’ programs.
The role and training of auditors provides a leadership opportunity to assess whether anti-corruption compliance policies and procedures are effective in ensuring effective compliance.
During this session, auditors will be able to learn more about the following topics:
- The expectations of various regulatory bodies, etc.;
- The constituent components of anti-corruption programs; and
- The evaluation process and likely procedures.
This webinar archive is available to Members only. To access, please login below.
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Real-Time Auditing: A More Flexible Approach for Troubled Times – October 14, 2021
SPEAKER
Kip Memmott MA, CGAP, CRMA
Audit Director, Oregon Secretary of State DivisionDuring a time of unprecedented challenges facing government organizations and increasingly complex social problems including risks related to public health and safety, climate change, and social justice, public auditors have both an opportunity and responsibility to innovate their approaches and expand their risk appetites to produce more timely and useful information. This presentation highlights real-time auditing in the public sector.
Real-time audits utilize advanced performance audit methodologies and innovative reporting techniques to identify risks with high-profile public policies and government activities and services to be addressed by audits in real-time. In other words, audit scopes and objectives focused on preventing the milk from spilling rather than noting the milk spilt and not to do it again. Real-time audits are designed to provide assurance, strengthen relations and collaboration with management, and to enhance transparency, accountability, and public trust.
The presentation will define real-time auditing and review strategic considerations for successfully deploying the approach. Several case examples of high impact real-time audits will be provided to illustrate key points and real outcomes.
This webinar archive is available to Members only. To access, please login below.
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Member Exclusive Event: Beyond COVID-19 - The ‘New Normal’ for the Workplace – September 16, 2021
This event is part of our monthly member exclusive roundtable series.
SPEAKER
Jennifer McCarthy
Manager, People & Change KPMG Advisory ServicesJennifer has over 10 years of experience specializing in change management for large organizations. She has led change management efforts for professional services, financial services and health care organizations in Canada, Mexico, and Brazil. Her experience includes stakeholder management, leadership and employee engagement, training design and development, communications, and project management.
This webinar archive is available to Members only. To access, please login below.
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CAAF Member Benefits Overview – June 17, 2021
Are you new to CAAF or interested in becoming a member? Watch this webinar to learn more about our membership benefits and services. You will:
- get an overview of our Audit News database, which provides access to thousands of performance audits and other documents published by audit and other institutions in Canada and abroad
- learn about our publications and research
- find out more about our courses and webinars
- get overview of CAAF’s services and workshops for parliamentary oversight committees
Click here to access the presentation slides in PDF.
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E-Discovery Technology & Electronic Evidence for Audit Professionals – May 25, 2021
SPEAKER
Duncan Fraser
Co-Founder & Partner, noticia LLP
Former general counsel, Justice Canada
SPEAKER
Philippe Gollin
Co-Founder & Partner, noticia LLPGiven the complex nature of audits, litigation disputes and cyber-investigations, e-discovery technology has become increasingly important for legal teams, investigators, privacy specialists and audit professionals. This webinar is aimed at introducing concepts of e-discovery and practical technology skills for the use of technology-assisted document review for audit professionals.
This webinar archive is available to Members only. To access, please login below.
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Reporting on the Financial Impact of Performance Audits – Apr. 27, 2021
SPEAKERS
Ina Chan (left)
Assistant Auditor General, Auditor General's Office, City of TorontoNiroshani Movchovitch (right)
Senior Audit Manager, Auditor General's Office, City of TorontoDollars can speak louder than words. In this webinar, you will learn how the Toronto Auditor General’s Office quantifies savings in their annual report to demonstrate the value of their work in dollar terms. While it may seem like a daunting task to report the financial and non-financial impacts of performance audits, this webinar will discuss processes that have been put in place to gather the kind of information needed to prepare such reports as well as compelling examples of reported savings.
To read CAAF's Voices from the Field article on this topic by Ina Chan and Niroshani Movchovitch, click here
This webinar archive is available to Members only. To access, please login below.
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A Key Feature of Your Next Audit Plan: Auditing Culture in the Public Sector – Nov. 17, 2020
SPEAKER
Lisa Callas, MA, MBA, CIA, CCSA
Audit Coordinator
Office of the City Auditor, City of Edmonton
SPEAKER
Sharon Messerschmidt, MPA, CPA, CMA, CIA
Director General, Audit
Public Service Commission
SPEAKER
James Roth, PhD, CIA, CSSA, CRMA
President
AuditTrends, LLC
SPEAKER
Aïda Warah, PhD
Retired Director, Special Projects, Audit and Evaluation Branch
Environment and Climate Change CanadaUntil a few years ago, most auditors did not consider auditing organizational culture to be a part of their mandate. But, following a succession of recent corporate scandals, the audit community has come to consider the audit of organizational culture to be a new imperative and has started to develop tools and practices to help performance auditors examine this new focus area.
Our panelists will explore the emerging practice of auditing organizational culture and its relevance for today’s public sector auditors. They will attempt to answer questions such as: “What is organizational culture?”, “Why is auditing organizational culture important?”, and “How can organizational culture be audited?”
This webinar archive is available to Members only. To access, please login below.
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Auditing Progress Toward the United Nations’ Sustainable Development Goals – October 13, 2020
How do you measure a government’s progress in implementing the 2030 Agenda and achieving the Sustainable Development Goals (SDGs) in future audit work? The Commissioner of the Environment and Sustainable Development in her 2018 spring report recognized that Federal leadership and cooperation with other levels of government and Canadians are needed to achieve the economic, social, and environmental dimensions of the sustainable development goals. The audit outlined the importance of a plan and a system to measure, monitor, and report on the progress in achieving the goals in order for Canada to fulfill its commitments to Canadians and the United Nations.
In this webinar, we examined the key steps and tools needed to assess governmental preparedness for sustainable development goals. We also discussed current audit guidance, methods, tools and audit practices that are used to assess progress toward the SDGs in Canada and in other countries.
This webinar archive is available to Members only. To access, please login below.
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Using Artificial Intelligence in Times of Crisis – September 29, 2020
With the thought of revenue losses, recession, and fiscal restraints on everyone’s minds, public sector organizations are redefining how they assess risk. By using the power of artificial intelligence and data analytics, we can improve our understanding of where risk occurs and use financial and performance data to identify critical trends. How can your audit organization use AI to navigate in these turbulent times? In this webinar, you will learn how to use data-driven approaches to help public servants and auditors perform complex analyses to generate rapid insights, and to focus on high risk areas to streamline efforts.
This webinar archive is available to Members only. To access, please login below.
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Creating Opportunities for Today: Connecting Data, Workflows and Results – August 11, 2020
In the current times, the audit community is quickly evolving and transitioning to a new normal. Technology presents auditors with overwhelming possibilities; however, when used properly, they can bring significant opportunities and revolutionary insights to audits.
Join this session and see how you can create new opportunities for today. You will learn how to manage document requests remotely, sync your working paper files in real-time across engagement team members, and effectively mine data using artificial intelligence and machine learning to provide valuable insights and improve the overall quality of your audit engagements.
This webinar archive is available to Members only. To access, please login below.
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Using Artificial Intelligence in Audits – June 9, 2020
Artificial intelligence (AI) is a critical tool for auditing, since it can analyze data and information that would have been far too costly to review in the past. AI’s ability to automate these processes makes it highly desirable for analyzing images, video, voice, text, and more. Join us for our AI webinar with expert Yves Genest.
This webinar archive is available to Members only. To access, please login below.
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Auditing Organizational Culture – May 12, 2020
What is organizational culture? Unwritten rules, shared assumptions, norms, tone from the top, buzz from the bottom… all of the intangible things. No wonder the actual culture of an organization is often different from what is desired. Until a few years ago, most auditors did not consider auditing organizational culture to be a part of their mandate. But recent scandals have pointed to the need to look at key aspects of culture that can lead to problems. Join us for a presentation on how auditors can assess culture and make recommendations for improvement.
This webinar archive is available to Members only. To access, please login below.
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Root Cause Analysis in Audits – April 14, 2020
Root cause analysis means not just reporting on findings, but on what caused them. Root cause analysis can help auditors write better audit recommendations and increase the impact of their audits. This webinar provides a taste of what we teach in our 3-day Root Cause Analysis course. Join us for a presentation of the main types of causes behind common audit findings, and techniques to uncover them. Discover the role cognitive bias can play when taking this approach.
Click here to access the presentation slides in PDF.
Click here to view written answers to a selection of questions we received from webinar participants.
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Oversight in the Public Sector – A Webinar on Auditing Board Oversight – October 19, 2017 | French Only
This webinar archive is available to Members only. To access, please login below.
Description
Two years ago, the Foundation published its Practice Guide to Auditing Oversight. We are now returning to the topic of oversight in a live discussion with three senior performance auditors who have vast experience in this field. Join us on this occasion and learn more about a topic that has been attracting more and more attention in recent years.
The webinar will focus on the oversight role of boards of directors in the public sector (school boards, agencies, authorities, crown corporations, etc.) and will be divided in four sections:
- What is oversight and what are the recent trends in this area?
- The context of board oversight in Ottawa, Québec and other Canadian provinces.
- Auditing board oversight in practice (interviews, minutes, surveys, etc.).
- Assurance levels, risks and professional judgement.
The webinar will conclude with a Question Period during which our panelists will answer questions from the audience.
Panelists
Régent Chouinard
Associates
Canadian Audit and Accountability Foundation
An Audit Principal at the Office of the Auditor General of Canada from 2006 to 2015, Mr. Chouinard led performance audits and special examinations in various fields including Transportation, Arts, Culture and Major Capital Projects.
In addition, since 2006, Mr. Chouinard was the Office's specialist in governance of Crown corporations. He also held senior management positions for audit methodology, training and quality management during his 30-year career with the Office.
Mr. Chouinard is a Business graduate from the University of Ottawa and a Chartered Professional Accountant.
Serge Giguère
Assistant Auditor General
Office of the Auditor General of Quebec
Mr. Serge Giguère is a member of the Ordre des comptables professionnels agréés du Québec. He started working for the Quebec Auditor General in 1989 and he became an Assistant Auditor General there in 2014. He is currently responsible for leading two audit divisions specializing in performance audits and his portfolio includes many entities and sectors, notably health, education, transport. He regularly deals with public sector governance issues as part of the audits he oversees.
Yves Genest
Vice-President, Products and Services
Canadian Audit and Accountability FoundationYves Genest is the Foundation’s Vice-President, Products and Services. Mr. Genest has 30 years of experience in the field of audit and program evaluation. Over his career, he has led a wide range of audits in more than 50 different organizations in the Federal Government. Until recently, he was Chief Audit and Evaluation Executive at Shared Services Canada. Prior to that, he was Director General of the Audit Directorate at the Public Service Commission of Canada and Principal at the Office of the Auditor General of Canada. Mr. Genest holds Masters degrees in both Public Administration and Political Science.
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Oversight in the Public Sector – A Webinar on Auditing Board Oversight – June 14, 2017
This webinar archive is available to Members only. To access, please login below.
Description
The Foundation has published a Practice Guide to Auditing Oversight. This spring, we return to the topic of oversight with a live discussion with three senior performance auditors who have vast experience in this field. Join us for this occasion and learn more about a topic that has been attracting more and more attention in recent years.
The webinar will focus on board oversight in the public sector (school boards, agencies, authorities, crown corporations, etc.) and will be divided in three sections:
- What is oversight and what are the recent trends?
- What are some of the challenges in auditing oversight and what lessons were learned?
- What tools can be used to audit oversight?
The webinar will conclude with a Question Period during which our panelists will answer questions from the audience.
Panelists
Yves Genest
Vice-President, Products and Services
Canadian Audit & Accountability FoundationYves Genest is the Foundation’s new Vice-President, Products and Services. Mr. Genest has 30 years of experience in the field of audit and program evaluation. Over his career, he has led a wide range of audits in more than 50 different organizations in the Federal Government. Until recently, he was Chief Audit and Evaluation Executive at Shared Services Canada. Prior to that, he was Director General of the Audit Directorate at the Public Service Commission of Canada and Principal at the Office of the Auditor General of Canada. Mr. Genest holds Masters degrees in both Public Administration and Political Science.
Evangeline Colman-Sadd
Auditor General of the Halifax Regional Municipality
Evangeline Colman-Sadd was appointed Auditor General of Halifax Regional Municipality in 2016 for a seven-year term.
Prior to her appointment, Evangeline spent 22 years at the Office of the Auditor General of Nova Scotia in performance and financial audit. She held various roles in the Office, including, most recently, Assistant Auditor General for Performance Audit.
Evangeline is a Chartered Professional Accountant. She has been involved in work of the Canadian Council of Legislative Auditors and has served as a member of the CICA PSAB Task Force on Assets, Contingent Assets, and Contractual Rights. She has also volunteered with various committees with CPA Nova Scotia (formerly ICANS).
Maria Capozzi
Principal, Strategic Initiatives & Board Governance
Office of the Auditor General of Manitoba
For the past 20 years, Maria Capozzi has worked for the Office of the Auditor General of Manitoba, where she is now Principal, Strategic Initiatives & Board Governance. Ms. Capozzi holds a Masters degree in Public Administration, is a Certified Government Auditing Professional, and has also completed the Institute of Corporate Directors’ Rotman Directors Education Program.
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Webinar on Auditing P3s – September 28, 2016
This webinar archive is available to Members only. To access, please login below.
Description
Public-Private Partnerships (P3s) have become a common way of delivering public infrastructures and services in many jurisdictions across Canada. However, only a small number of performance audits have so far focused their attention on P3 projects and the practice is still an emerging one.
Webinar Highlights
Join our expert panel, composed of two performance auditors and a leading academic expert, for a discussion of critical questions about auditing P3s: What are the key risks and challenges? What lessons have auditors learned? How can auditors add value?
Presenter
Pierre Fréchette, BA, MSc
The Canadian Audit and Accountability FoundationPierre Fréchette joined the CCAF in January 2013, on interchange from the Office of the Auditor General of Canada (OAG), where he has worked as a performance auditor for a decade.
At the OAG, Pierre was an environmental auditor with the Commissioner of the Environment and Sustainable Development for several years before becoming an Audit Project Leader working on various topics, including governance, national defense and audit methodology. He has also contributed to several special examinations of federal Crown Corporations.
Pierre holds a Bachelor of Biology degree from Université Laval (1999) and a Masters of Environmental Studies from Université de Sherbrooke (2002). As part of his graduate studies, he also attended Université Catholique de Louvain, in Belgium, under a foreign interchange study program.
As the CCAF's Research Officer, Pierre contributes to research projects and to the development of new performance audit methodology and training products.
Panelists
Christopher Thomas, BA, CPA, CA
Office of the Auditor General of British ColumbiaChris is a Senior Manager in the financial audit portfolio at the Office of the Auditor General of BC. He has been involved with Public-Private-Partnership financial audit and reporting; as well as, P3 assurance projects since 2005.
He has been involved with three performance engagements on specific P3 projects and lead a fourth. Chris recently chaired the Infrastructure Study Group of the Canadian Council of Legislative Auditors (formerly the P3 Discussion Group). In 2015 he worked for OAG Canada as a subject matter expert in a Special Examination they did involving P3's.
Matti Siemiatycki, BA, MSc, PhD
University of TorontoMatti is an assistant professor of geography and planning at the University of Toronto. His research focuses on infrastructure planning, delivery, and financing.
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