Our system of quality management is fundamental in delivering quality in our audits. It creates an environment that enables and supports engagement teams in performing quality engagements.

Standards for quality management at the office level are Canadian Standard on Quality Management (CSQM) 1 and CSQM 2. Quality management standards at the engagement level are the Canadian Auditing Standards (CAS) 220 for annual audits and the Canadian Standard on Assurance Engagements (CSAE) 3001 for direct engagements.

Our system of quality management focuses on achieving quality objectives through identifying risks to those objectives and responding to the risks. It includes 8 interrelated components:

1. the OAG’s risk assessment process
2. governance and leadership
3. relevant ethical requirements
4. acceptance and continuance of client relationships and specific engagements
5. engagement performance
6. resources
7. information and communication
8. the monitoring and remediation process

Refer to our system of quality management [Word Document] for a description.

Roles and responsibilities

The Auditor General ultimately has responsibility and accountability for our system of quality management. The Assistant Auditor General, Audit Services has operational responsibility for our system of quality management. The Principal, Strategic Planning has operational responsibility for monitoring and remediation. The Internal Specialist, Values and Ethics and the Principal, Audit Methodology have shared operational responsibility for compliance with independence.

Each auditor has a personal responsibility for quality and is expected to comply with professional standards and OAG policies. Audit teams are responsible for implementing quality management procedures that apply to the assurance engagement and for providing the OAG with relevant information to support the proper functioning of the system of quality management.