Roles and responsibilities

The Audit Methodology Team—Direct Engagements within the Audit Services Group (AS) is responsible for the methodology of direct engagements (performance audits and special examinations). The team is responsible for:

• Developing and maintaining audit methodology (i.e. Direct Engagement Manual, guidance documents, audit working paper software procedures, templates and Intranet pages) in accordance with professional standards, Office policies, and the System of Quality Control;

• Communicating and disseminating methodology to auditors to promote consistency in the application of methodology;

• Collaborating with Professional Development in the preparation and delivery of training material to ensure that training is consistent with Office methodology;

• Providing advice to engagement leaders, audit team members, quality reviewers and internal specialists on the interpretation and application of the methodology; and

• Participating in diverse groups related to performance audit such as the National Professional Practices Group (NPPG) and INTOSAI’s Performance Audit Subcommittee.