F.15 Differences of Opinion

  1. This policy recognizes that a great deal of Practice Review and Internal Audit (PRIA) actions and decisions are value based and that differences of opinion may occur. It is, therefore, important for the PRIA team to have a process in place to manage it.

  2. There may be times when significant disagreements arise within the PRIA team, with those consulted, or between the Chief Audit Executive and the engagement leader or the person responsible for the area under audit. The process for resolving differences of opinion requires consultation between individuals who have the appropriate knowledge, seniority, and experience regarding the technical, ethical, and other issues involved.

  3. Each professional staff member of the Office of the Auditor General of Canada (Office) has the right and obligation to form his or her own conclusions on the significant matters arising from the areas of the engagement for which he or she is responsible, and for ensuring those views receive adequate consideration. Differences of opinion will be treated with respect and handled in a face-to-face manner whenever possible. Note: The resolution process may be completed at any point if all parties agree with the proposed resolution.

  4. Normally, disagreements are resolved directly. This may include discussion, research, and consultation with other knowledgeable parties. Most disagreements arise from simple miscommunications that can be quickly rectified. The chief audit executive typically resolves differences of opinion within the team or with the parties consulted.

  5. If a disagreement cannot be resolved, the matter should be escalated as per the table below:

Parties Involved

Third-Party Reviewer

PRIA team members

Chief Audit Executive

PRIA team member(s) and the Chief Audit Executive

Chair of the Audit Committee and/or Auditor General

Chief Audit Executive and the engagement leader and/or the person responsible for the area under audit

Chair of the Audit Committee and/or Auditor General

  1. Differences of opinion shall be identified and resolved in a timely manner.

  2. For a difference of opinion involving a third-party reviewer, the Chief Audit Executive shall ensure that the nature and scope of the difference of opinion, and resulting conclusions are documented and implemented.

  3. The process of requesting a third opinion is meant to be a positive tool to improve PRIA’s operations and value and shall not under any circumstances result in retribution in any form against the person requesting a third opinion.

Last modified:
2018-03-22