D.4 Practice Review and Internal Audit Director Responsibilities

  1. Each director is responsible for the Practice Review and Internal Audit (PRIA) plans, the conduct of PRIA projects, as well as the completion of the reports issued where responsibility has been assigned. The work includes managing a plan that provides assurance and consulting services designed to add value and improve the risk management, control, and governance processes of the Office of the Auditor General of Canada (Office). More specific responsibilities include

    1. assisting the Chief Audit Executive (CAE) in developing audit objectives, plans, and scope consistent with the PRIA charter, strategic objectives, the assessment of audit risk, and the audit needs/priorities communicated by the Audit Committee and the Auditor General;

    2. scheduling practice reviews and internal audits, determining the resources that are necessary, and seeing that the approved plan is accomplished;

    3. communicating with those who need to know about the internal audits and practice reviews, interfacing with personnel throughout the Office, particularly those being reviewed or audited, to resolve issues and achieve the desired improvement actions; and

    4. reviewing the work performed to insure the adequacy of audit scope, the adequacy of testing performed, and the accuracy of conclusions reached. Audit work will also be reviewed for compliance with Office policies and procedures, and the International Standards for the Professional Practice of Internal Auditing. Practice review will also be reviewed for compliance with Office policies and procedures, and Chartered Professional Accounts of Canada (CPA) standards.

  2. Supervision is a continuous process, beginning with planning and ending with the conclusion of the practice review and audit assignment. Supervision includes

    1. documenting audit and practice review objectives and time budgets, providing suitable instructions, and approving the plan and program before fieldwork begins;

    2. seeing that the approved program is carried out;

    3. determining that working papers support the findings;

    4. ensuring that reports are accurate, objective, clear, concise, constructive, and timely; and

    5. determining that objectives are met.

  3. The extent of supervision will vary depending on the proficiency of auditors and the difficulty of audit and practice review assignments. Evidence of supervision should be documented in TeamMate. In most cases, there will be no staff. Therefore, the PRIA directors are responsible for the completion of the audit and practice review work:

    1. developing or reviewing detailed plans tailored to each audit or review to assure that no specific tests or activities necessary are overlooked and to assist in preventing ineffective audit techniques from being performed. This review process is directed at specific accomplishment of defined objectives;

    2. being attuned to risk at all times in order to contribute to the identification of risks throughout the organization;

    3. evaluating auditor performance, providing on-the-job training, and counseling auditors to strengthen the person's knowledge/skills/development;

    4. developing and maintaining productive client, staff, and management relationships through individual contacts and group meetings;

    5. drafting reports to facilitate recommendations and ultimately improvement actions;

    6. facilitating the process by resolving issues and staff questions during the day‑to‑day progress of audits and reviews;

    7. pursuing professional development opportunities, including external and internal training and professional association memberships, and sharing information gained with co-workers; and

    8. performing related work as assigned by the CAE.

Last modified:
2018-03-01