Complaints and Allegations About the Conduct of Audits

Our system of quality management requires us to have policies and procedures in place for receiving, investigating, and resolving complaints and allegations about failures to perform work in accordance with professional standards and applicable legal and regulatory requirements or about non-compliance with the OAG’s system of quality management.

Employees, audit entities, third parties, and members of the public are entitled to file a complaint or allegation if they believe the OAG has failed to comply with professional standards, including relevant ethical requirements, regulatory and legal requirements, or the system of quality management (OAG Policy 1091).

Employees of the OAG should consult the differences of opinion mechanism as a first step (OAG Audit 3082).

The complaints and allegations process about the conduct of our audits contributes to the audit quality by

• assisting the OAG in preventing inappropriate engagement reports from being issued
• identifying and dealing with individuals, including leaders, who do not act or behave in a manner that demonstrates a commitment to quality and supports the OAG’s commitment to quality
• identifying deficiencies in the system of quality management

Information on how to make a complaint is publicly available on the OAG website and is communicated internally in both the Annual Audit Manual (OAG Audit 1091) and the Direct Engagement Manual (OAG Audit 1091).