Introduction

The Practice Review and Internal Audit manual sets out various policies and procedures with regard to the operation of the Office of the Auditor General’s Practice Review and Internal Audit (PRIA) function and the planning, completion, and reporting of internal audit and practice review engagements.

The objective of the manual is to support PRIA’s conformance with the International Standards for the Professional Practice of Internal Auditing, the Definition, and Code of Ethics.

The first section of the Manual (Section A) provides an overview of the Institute of Internal Auditors (IIA)  Professional Practice framework and subsequent sections (Section B to I)  provide details of PRIA policies and practices designed to implement the IIA’s Code of Ethics and professional Standards.

The CAE is responsible for the administration, revision, interpretation, and application of this policy and procedures manual.

The manual will be reviewed on a periodic basis (i.e., at least annually) and revised as needed.

Suggestions for improvement of the manual should be forwarded to the Chief Audit Executive.

Louise Bertrand
Chief Audit Executive
Office of the Auditor General of Canada

Last modified:

2018-02-10