Methodology Update—Fall 2014 (for special examinations)
Nov-2014

This update highlights changes to the Special Examination Methodology. It represents Phase 1 of the merging of the Performance Audit and Special Examination methodologies.

Effective date

The revised methodology applies to all special examinations starting after 6 November 2014.

For Special Examinations that started before this effective date: the Principals responsible for these ongoing audits are encouraged to use the updated methodology as appropriate to ensure audits are conducted in accordance with relevant standards and office policies and practices.

The Special Examination Practice Team will contact special examination teams individually to help them integrate the methodology changes to existing TeamMate files.

Summary of changes

The following is a high-level overview of the most significant changes made to the Special Examination methodology for Phase 1 of the merge project.

Manual

  • The Performance Audit (PA) Manual now applies to special examinations.
  • The Special Examination (SE) manual has been deleted. Additional guidance that is specific to special examinations has been integrated into a new section at the end of the Performance Audit manual (section 10,000).

TeamMate

  • A new Teamstore for special examinations was created.
  • The new SE Teamstore follows the same file structure as the one for performance audits. Most of the audit procedures and steps are the same as the performance audit ones. But, some audit procedures and steps were removed, since they do not apply to special examinations and some were added or modified to reflect guidance that is specific to special examinations.

Templates

  • A number of performance audit templates were modified to make them applicable to both performance audits and special examinations. This contributed to a decrease in the number of templates that are specific to special examinations.
  • Other templates and guidance documents specific to special examinations were updated to reflect the new special examination opinion wording, the new TeamMate structure, and the new reporting model (see list that follows).

Other changes affecting special examinations

  • The wording of the special examination opinion was modified to better reflect the wording of the Financial Administration Act and to clarify on what we are providing an opinion.
  • To integrate the report mapping approach, the Office created new tools: the Finding blocks template and a redesigned Special Examination report template. The Office also created new guidance: the Developing a Credible First Draft guidance document has been replaced by the Writing an Audit Report guidance document. Teams should hold a report mapping session with the Report Communications team at the end of the examination phase.
  • Electronic management of controlled documents has been implemented using the Controlled Document Interface (CODI). Related to this, new tools have been developed: CODI Email Validation Form, CODI Email Template, CODI Guidance for OAG Employees, and CODI Instructions for Entity Officials.

NOTE: Special Examination teams should also read the performance audit announcement Methodology Update—Fall 2014 for a summary of changes made to the performance audit methodology, since the Performance Audit manual now applies to special examinations and  most of the TeamMate steps are the same.

List of updated templates and guidance documents—specific to special examinations

Template Modifications
Special Examination Plan This template has been modified to reflect the new SE opinion wording.
Special Examination Report This template has been redesigned to reflect the new report mapping approach. Also, the new SE opinion wording has been integrated into the template.
Key Production Dates for Special Examination Reports This template has been modified to reflect the new TeamMate structure and to better align with the PA methodology.
SE Sign-off Requirements in TeamMate This template has been modified to reflect the new TeamMate structure.
Summary SE Roles and Responsibilities This document has been modified to reflect the new TeamMate structure.
Risk-based Planning and Scoping This document has been modified to reflect the new SE opinion wording.
What to expect—A Crown Corporation’s Guide to a Special Examination (PDF and PowerPoint) These two documents have been modified to reflect the new SE opinion wording.
Engagement Letter These two templates have been merged into one.
Solicitor-client Privilege Letter
General Information on Special Examinations for External Advisors This document has been modified to reflect the new SE opinion wording.
Findings blocks for the Special Examination Report This is a new template to reflect the new report mapping approach.
Instructions for Completing the Special Examination Report This is a new document to reflect the new report mapping approach and report template.