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Our audit approach

The Auditor General’s Department utilizes a risk based approach to determine independently and objectively the nature and extent of the audit that needs to be carried out. The approach requires that auditors have integrated knowledge of the entity and its environment they are assigned allowing for the identification of risks to aid in determining the approach that would be more suitable for the audit.

Quality of Our Work

Quality control within the Auditor Generals Department consists of policies and procedures that are put in place to assure that its audit work is of a consistently high quality. In addition to the quality control that is built in the audit process, the Auditor General’s Department has a Quality Assurance Unit. The Quality Assurance Review (QAR) function is to provide information, advice, and assurance to the Auditor General as to whether important Auditor General’s Department management systems for audit practices, administrative services, and management processes comply with:

  • Professional standards, legal and regulatory requirements;
  • If quality controls are adequately designed and are effective; and
  • Identify potential ways of improving the audit practice

The Auditor General’s Department as with other SAIs in developed countries utilizes a risk based approach to determine independently and objectively the nature and extent of the audit that needs to be carried out in the most efficient manner. The approach requires that auditors have integrated knowledge of the entity they are assigned allowing for the identification of risks to aid in determining the risk model or approach that would be more suitable for the audit.

 

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