Office of the Auditor General of Canada—Practice Review and Internal Audit Plan

Office of the Auditor General of Canada Practice Review and Internal Audit Plan Long-term audit plan, fiscal years 2009–10 to 2011–12 June 2009 FA3-60/2010E-PDF 978-1-100-15962-1 Table of Contents 1 Executive Summary 1 2 Introduction 3 3 External and Internal Review 3 3.1 Practice Review and Internal Audit team 3.2 External and internal reviews of Office audit products and management systems, and external audit of financial statements 4 4 Developing the 2009–10 Practice Review and Internal Audit Plan 5 4.1 Risk management and control framework of the Office of the Auditor General 5 4.2 Focus of the 2009–10 Practice Review and Internal Audit Plan 7 5 Reporting 8 6 Resourcing 8 7 Performance Audit Practice 10 7.1 Background and overview of key changes 7.2 Practitioners 7.3 2009–10 plan 11 8 Annual Audit Practice 8.1 Background and overview of key changes 11 8.2 Practitioners 13 8.3 2009–10 plan 9 Special Examination Practice 14 9.1 Background and overview of key changes 9.2 Practitioners 15 9.3 2009–10 plan 10 Assessments of Agency Performance Reports 16 10.1 Background and overview of key changes 10.2 Practitioners 16 10.3 2009–10 plan 11 Internal Audit 11.1 Background 11.2 Internal audit, risk assessment, and alignment of risks with key systems and practices 17 11.3 Where we spend our dollars 18 Practice ...