F.4 Opening Conference

1. Early in the planning stages of the internal audit assignment, and prior to commencing the preliminary survey, the internal audit team should meet with management and key supervisory personnel. The opening conference provides the opportunity to begin building good relationships. Points that should be discussed during the opening conference include the following:

   1. Scope and Objectives—Review the basic scope and objectives planned for the audit. Outline the general audit work plan. Emphasize that the purpose of the audit is to add value to the Office of the Auditor General of Canada (Office) and assist management in attaining its objectives by providing analysis, appraisals, recommendations, and information concerning the activities reviewed.

   2. Internal Audit Findings—Explain how audit findings will be handled; e.g. resolution of minor findings, the discussion of all findings on a current basis to permit the audited management to assist in developing the improvement actions and take timely improvement action, the exit conference at the completion of the fieldwork to reconfirm all findings and improvement actions planned, the review of the report draft, and the distribution of the formal audit report. Obtain update on the status of prior audit findings.

   3. Audit Progress—Establish a clear understanding with audited management about keeping their personnel advised of the audit progress and findings. Determine the frequency of progress updates and management levels to be appraised of audit progress and findings, and consulted on the design of improvements. Consideration should be given to providing audited management with an audit event timeline. This timeline should include estimated dates of fieldwork, interim meetings, exit meeting, audit report issuance, and follow-up audits.

   4. Consulting Activities—Ask for suggestions of problem areas where the auditors can be of assistance to management. Auditors can often be in the position to consult with audited management about “best practices” existing in other functions within the Office. (Careful consideration must be given to any suggestions and requests to ensure that there is a need for audit attention. Do not become involved in functional or operating activities.)

   5. Cooperative Administration—Inquire about working hours, access to records, available work area for participating internal auditors, the audited team’s various work deadline requirements, and any other information that will help schedule the audit activities to fit into the office routine with minimal disruption to the audit customer's personnel.

   6. Introduction and Tour—Arrange to meet other personnel the auditor will be working with during the audit. Also arrange for a familiarization tour of the area and discuss necessary security clearances where appropriate. Effective communication at the beginning of the audit fieldwork can significantly influence the atmosphere in which the entire audit is conducted. It deserves the auditor's careful attention and best efforts.

Last modified:

2018-02-23