Practice Review and Internal Audit Manual

Section A: General Information on the Profession of Internal Auditing

• Introduction
• A.1 The Institute of Internal Auditors
• A.2 International Professional Practices Framework (IPPF®​)
• A.3 Mission and Core Principles of IIA’s Internal Auditing
• A.4 The Definition of Internal Auditing
• A.5 The Institute of Internal Auditors’ Code of Ethics
• A.6 An Introduction to The Standards
• A.7 The 2017 IIA Standards

Section B: Corporate Governance Related to PRIA’s Internal Audit Activity

• B.1 Corporate Audit Policy
• B.2 OAG Audit Committee Charter
• B.3 Executive Endorsement of the Internal Auditing Charter
• B.4 Employee and Management Responsibility to Internal Auditing
• B.5 Evaluating the Chief Audit Executive
• B.6 Risk Resolution Policy
• B.7 Management Risk and Control Policy
• B.8 Policy Statement for Controlling the Operations of the Office of the Auditor General

Section C: Internal Audit Governance

• C.1 Practice Review and Internal Audit Charter
• C.2 Policy on Provision of Management Services
• C.3 Combined Assurance—Three Lines of Defence Matrix

Section D: Internal Audit Operating Framework

• D.1 Practice Review and Internal Audit’s Operating Policy
• D.2 Practice Review and Internal Audit’s Operating Principles
• D.3 Chief Audit Executive Responsibilities
• D.4 Practice Review and Internal Audit Director Responsibilities
• D.5 Policy on Internal Auditor Independence and Objectivity
• D.6 Policy on Objectivity
• D.7 Due Professional Care
• D.8 Personal Conduct, Objectivity, and Confidentiality
• D.9 Practice Review and Internal Audit’s Role in Assuring Compliance to Laws and Regulations
• D.10 Practice Review and Internal Audit’s Approach to Fraud
• D.11 Policy on Providing Consulting Services
• D.12 Policy on Conducting Information Technology Audits
• D.13 Policy on Coordination with Internal Compliance and Assurance Functions
• D.14 Coordination with External Financial Auditors
• D.15 Reporting to the OAG Audit Committee
• D.16 Reports to the Audit Committee

Section E: Strategic and Engagement Planning

• E.1 Practive Review and Internal Audit’s Risk Based Plan Policy
• E.2 Practice Review and Internal Audit Risk Assessment Framework
• E.3 PRIA’s Risk Based Annual Internal Audit Planning
• E.4 Practice Review and Internal Audit (PRIA)—Policy Ongoing Risk Assessment Process
• E.5 IIA’s Fraud Risk Assessment Tool
• E.6 Scope and Objectives of Information System Audits
• E.7 Internal Audit Objectives and Planning—Project Level
• E.8 Scoping and Planning the Engagement
• E.9 Engagement-Level Risk Assessment Process
• E.10 Preliminary Survey Techniques
• E.11 Preliminary Survey
• E.12 Internal Audit Engagement Risk Assessment Template
• E.13 Project Assignment and Time Budget
• E.14 Flowcharting Documentation Standards
• E.15 Internal Control and Risk Frameworks
• E.16 COSO Internal Control—Integrated Framework
• E.17 Ten Universal Business Risks
• E.18 Essential Internal Controls for the Office’s Service Leaders and Managers

Section F: Performing Engagements and Consulting Services

• F.1 Practice Review and Internal Audit Programs
• F.2 Providing Consulting Services
• F.3 Establishing the Engagement Objectives and Audit Criteria
• F.4 Opening Conference
• F.5 Evaluating Internal Controls
• F.6 Illegal and Improper Activities
• F.7 Fraud and Irregularities Investigations
• F.8 Guidance on Sample Testing
• F.9 Guidance on the Use of Data Analytics
• F.10 Attributes of a Well-developed Audit Finding
• F.11 Internal Audit Working Papers
• F.12 Security and Control of Working Papers
• F.13 Oversight of Contracted/Co-sourced Resources
• F.14 Closing  Conference
• F.15 Differences of Opinion

Section G: Communicating Results

• G.1 Communication Policy on the Issuance of PRIA Reports
• G.2 Practice Review and Internal Audit Report Format
• G.3 A Staged Approach to Developing Internal Audit Reports
• G.4 Standards and Quality Control Applied to Report Development
• G.5 Practice Review and Internal Audit Ratings Process
• G.6 Management Action Plan Template
• G.7 Review of the Management Improvement Action Plan
• G.8 Practice Review and Internal Audit Report Follow-up
• G.9 Reporting on Other Than Audit Assignments

Section H: Human Resources Management

• H.1 PRIA’s Policy on Human Resources Management in compliance with the Standards
• H.2 Position Description for the Chief Audit Executive of the Auditor General of Canada
• H.3 Position Description for the Director of Practice Review and Internal Auditing
• H.4 Orientation for New PRIA Team Members
• H.5 Internal Audit Core Competencies by Position Reference

Section I: Quality Assurance and Improvement Program

• I.1 Quality Assurance and Improvement Policy
• I.2 Quality Assurance and Improvement Program
• I.3 Internal Audit Engagement Quality Assurance Reviews
• I.4 Internal Audit Engagement Checklist Template
• I.5 Engagement Quality Assurance Checklist template
• I.6 Examples of Engagement Performance Best Practices
• I.7 Reliance on Other Assurance Providers
• I.8 Practice Review and Internal Audit Performance Indicators
• I.9 Chief Audit Executive’s (CAE) Questionnaire
• I.10 Chief Audit Executive’s assessment of the PRIA team’s independence and objectivity with respect to its role in conducting practice reviews
• I.11 Practice Review Internal Audit Client Survey (example)
• I.12 Independence and Objectivity Policy Regarding Request for Proposal
• I.13 Example of Standard Clauses for Request for Proposals