Internal Specialists

Consultations with internal specialists are required as indicated in our system of quality management (see OAG Audit 3081 Consultations).

The OAG maintains a single list of internal specialists for all product lines. The Determining Internal Specialist Functions document describes the process used by the OAG to determine internal specialist functions and maintain the list. The list is maintained by Audit Services.

The Framework for Developing Internal Specialist Guides provides information on the process and the roles and responsibilities for developing and publishing guides.

List of approved internal specialists

Internal specialist area	Internal specialist	Specialized knowledge and guidance
Actuarial and pensions	Jessie Foster	Annual Discount Rate Guidance [Word Document] Guide—Auditing Pension Assets and Obligations in the Financial Statements of The Sponsor List of monthly discount rates—regularly updated [PROxI]
Compliance with authorities	Etienne Matte
Gender, equity, diversity, and inclusion Contact us: GEDI@oag-bvg.gc.ca	Carey Agnew	Integrating Gender, Equity, Diversity, and Inclusion Into Direct Engagements—A Gender-Based Analysis Plus Approach [PDF] Navigating the Guidance on Integrating Gender and Equity, Diversity and Inclusion—A Gender-Based Analysis Plus Approach [PDF]
Economic analysis	Mathieu Lequain
Environment and sustainable development Contact us: ESD-EDD@oag-bvg.gc.ca	Elsa DaCosta	Environment and Sustainable Development—Guidance and Resources
Financial instruments	Riowen Abgrall	Financial Instruments Specialists Team
Human resource management	Robyn Roy	Guide for Performance Audits and Special Examinations on Performance Management (November 2018) Guide for Performance Audits and Special Examinations on Psychological Health and Safety in the Workplace (November 2018) Guide for Performance Audits and Special Examinations on Recruitment and Retention (November 2018) Guide for Performance Audits and Special Examinations on Strategic Human Resource Planning (November 2018) Guide for Performance Audits and Special Examinations on Compensation (November 2018) Guide for Performance Audits and Special Examinations on Learning, Training, and Development (November 2018)
Research and quantitative analysis Contact us: Make a service request (TOPdesk)	John Hilton
Values and ethics Contact us: ethics-ethique@oag-bvg.gc.ca	Kirsten Mikadze	Independence—Frequently Asked Questions (FAQ) [Word Document]
Fraud	Karim Chebbi	Wrongdoing and Fraud Risks (November 2014)—Under revision Strategic Plan in Relation to Fraud—2017–19

Information technology

Auditors who need to consult on matters related to information technology should send a detailed description of the matter to AEA_DE-AMA_MAD@oag-bvg.gc.ca who will send it to the right party.

Other references

There is also guidance available in the following areas:

Guidance for use as reference material. Content may not be current. Use with caution.

Internal specialist area	Guidance
Accountability	Accountability Guide (2004)
Grants and contributions	Voted Grants and Contributions (June 2012)
Information technology	Auditing Information Management and Information Technology Guidance (May 2014) Special Examination Risk Assessment Guide for Information Technology Systems [Word Document]