Sources of Information

Some of the key documents and information that the audit manager can use to gain a good understanding include:

• Acts and related legislation or regulations
• Policy, procedures and standards manuals and directives
• Results of previous audits or evaluations by the AES or by the Office of the Auditor General
• Organization charts
• Job descriptions and delegation instruments
• Listings of key personnel
• Process and system maps or flowcharts
• Operational and financial data and reports
• Planning and performance reports (i.e. the INAC Performance Report, the INAC Report on Plans and Priorities)
• Management meeting reports or minutes
• Management control frameworks, e.g. results-based management and accountability frameworks (RMAFs), risk-based audit frameworks (RBAFs)
• Risk assessments
• Management studies or reports

In addition to reviewing documentation and analyzing financial and non-financial performance information, the audit manager may also want to consider visiting sites and observing operations, interviewing management, field staff, central agency representatives or subject matter experts, and reviewing any available internal controls documentation.