Practice Guides

Practice Guide topics have been supported by CCAF members and stakeholders to provide the most up-to-date methodology on important audit topics.

They provide public sector auditors current guidance that will help them to plan, carry out and report on their audits. By combining theory and practical methodology, our Guides seek to inspire high-quality and high-impact audits at all levels of government.

These Guides have been designed to meet the information needs of auditors at the various stages of their audit projects. If you are:

• looking for information on a topic;
• starting to plan an audit and wondering where to start;
• planning an audit and searching for:
  • examples of questions that can be asked to obtain useful knowledge of business;
  • indicators of risk;
  • information on possible audit approaches;
  • examples of suitable audit objectives and criteria;
• wondering if you can use benchmarks during the examination phase of the audit;
• ready to draft your report, but could use some ideas on how to effectively convey your observations;

These Practice Guides are for you!