Our teams’ mission is to improve and protect organizational value by providing risk-based and objective assurance, advice, and insight. We help the Office by offering recommendations based a systematic, disciplined approach to evaluating and improving the design and effectiveness of the risk management, control, and governance processes.

Charters and Manual

PRIA conducts its work in accordance with the Practice Review and Internal Audit Charter.

The Audit Committee conducts its work in accordance with the Audit Committee Charter.

Practice Review and Internal Audit Manual

Practice Review and Internal Audit Plan

Once a year, the team presents its multi-year plan to the Audit Committee for review. The Auditor General approves the scope of work and coverage of the plan, taking into account the Audit Committee’s advice. The Auditor General may require PRIA to carry out special reviews or audits.

Internal Audit

The Internal Audit team provides independent and objective assurance, information, advice and consultative services to the Auditor General in order to add value and improve the Office’s operations by submitting analyses, assessments, recommendations, and pertinent comments concerning the activities reviewed.

Internal Audits focus on the internal management and administration within the Office. Internal Audits follows the International Professional Practices Framework issued by the Institute of Internal Auditors.

Practice Review

The Practice Review team assists the Office in meeting its obligation under Chartered Professional Accountants of Canada (CPA) Canadian Standard of Quality Control 1 (CSQC 1) by conducting inspection activities to determine the extent that Engagement Leaders are complying with professional standards, Office policies, and applicable legislative and regulatory requirements when conducting their audits; and that audit reports are supported and appropriate.

Practice reviews provide assurance to the Auditor General that practitioners have complied with Office policies and professional standards in the conduct of their audits and that the reports that were issued were supported by appropriate evidence in the audit file.

Practice Review Annual Reports

• Annual Report on the Practice Reviews of the Direct Engagements Completed in the 2021‑22 Fiscal Year
• Attest audits for the 2021-22 Cycle

Practice Review On-Time Reports

• Attest audits for the 2021-22 Cycle
• Direct Engagements for the 2020-21 Cycle

Practice Review Programs

• Audit Program Review of Attest Audits—January 2020
• Direct Engagement Review Program—2010–21 Cycle

Team

• Julie Bastarache, Principal—Chief Audit Executive
  • Reports functionally to the Audit Committee and administratively to the Deputy Auditor General.
• Marianne Avarello, Director
• Karen O’Reilly, Administrative Assistant
• Michelle Robert, Director
• Caroline Viens, Director