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CCAF ~ FCVI Inc.
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Ottawa (Vanier), ON
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Tel: 613-241-6713
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info@ccaf-fcvi.com

 

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Methodology

For access to these Guides, please use the member login above,
or register to become a member.

Please note that employees of CCAF Institutional Members receive complimentary membership access.



The Performance Audit Guidance Inventory – A Compilation of Recent Audit Guidance Documents from Around the World

The Performance Audit Guidance Inventory – A Compilation of Recent Audit Guidance Documents from Around the WorldWhen planning a performance audit, it can be challenging to find good sources of best practices and criteria and to identify innovative audit methods. The CCAF Audit News Database already contains links to audit methodology and guidance from audit offices around the world, but we've just made it easier than ever to quickly locate what you need.

Our new publication, The Performance Audit Guidance Inventory – A Compilation of Recent Audit Guidance Documents from Around the World, includes documents published by legislative audit offices from around the world over the past decade. It also includes INTOSAI and CCAF-FCVI documents published over that period.

In the Inventory, auditors will find:

  • best practice guides,
  • backgrounders,
  • discussion papers,
  • checklists, and
  • self-assessment tools.

These documents will help auditors find information on best practices that can prove useful when developing audit plans and selecting audit criteria.

We have listed these guidance documents under 23 different topics, in alphabetical order from asset management to risk management. Under each topic, documents are listed from the most recent to the oldest and a hyperlink is provided to access each document online.

Click here to access the Inventory.




CCAF Practice Guides


Practice Guides


CCAF has initiated a program to research and develop new methodology tools, in the form of a series of "Practice Guides".

Practice Guide to Auditing Oil and Gas Revenues and Financial Assurances for Site Remediation

Practice Guide to Auditing Oil and Gas Revenues and Financial Assurances for Site RemediationIn Canada and other resource-rich countries, the extraction of oil and gas resources can generate a significant proportion of regional and national government revenues. However, these revenues can vary significantly from year to year and from project to project, making their assessment and collection a complex task that requires reliable information, sufficient capacity, strong controls and adequate oversight.

The Practice Guide provides information and guidance that will help auditors to complete the successive steps involved in planning, conducting, and reporting the results of an audit of the oil and gas sector. This guidance will be especially useful to auditors who wish to audit:

    • oil and gas revenues, including royalties, fees, bonuses and penalties; and
    • the financial assurance systems put in place by governments to manage the potential liabilities that may arise from the remediation of oil and gas extraction sites.

In addition to examples of audit questions, audit objectives and audit criteria, the Practice Guide includes information on the following topics:

    • the range of government responsibilities in the oil and gas sector.
    • the typical life cycle of oil and gas projects;
    • the different types of revenues that governments can derive from oil and gas extraction; and
    • how financial assurance requirements help governments to manage potential financial liability associated with the remediation of oil and gas extraction sites.

Non-Member Price: $125.00 plus applicable taxes
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Practice Guide to Auditing Gender Equality

Practice Guide to Auditing Gender EqualityGender equality ensures that all people, whether female or male, can actively and meaningfully participate in the development of their lives, communities, and societies, free from discrimination on the basis of being female or male. This Practice Guide aims to help public sector auditors conduct performance audits on gender equality policies and programs, and on gender equality issues within broader audit topics.

The Guide has two parts:

  • Part 1 explains gender equality concepts and contextual information, gender-based analytical and planning tools, and the importance of auditing for gender equality.
  • Part 2 presents methodology for auditing gender equality, including how to apply a "gender lens" to audit topic selection and guidance on developing audit objectives and criteria.

This Practice Guide was funded by Global Affairs Canada as part of its support to the CCAF International Legislative Oversight Program.


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Practice Guide to Auditing Oversight

Practice Guide to Auditing OversightStrong oversight is essential to the success of every public sector organization in delivering public services effectively and in promoting accountable government.

CCAF has developed new guidance that will help auditors to deliver high-quality, high-impact audits of oversight. The Practice Guide to Auditing Oversight includes theory and methodology that will assist auditors in completing all the steps involved in planning, conducting, and reporting the results of an audit of oversight.

The Practice Guide will be especially useful to auditors who wish to audit:

  • oversight of agencies, boards and authorities; and
  • oversight of major initiatives in departments and ministries.

Non-Member Price: $125.00 plus applicable taxes
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Practice Guide to Auditing Efficiency

Practice Guide to Auditing EfficiencyGovernments are having to do more with less in today's economic environment and are trying to achieve and maximize efficiencies.

CCAF has taken a fresh look at how public sector auditors can audit for efficiency in government operations. The Practice Guide to Auditing Efficiency has the answers and guidance you need to plan, carry out and report performance of efficiency:

  • Find questions to ask early on;
  • Identify and address key challenges often encountered;
  • Determine the right audit focus; Develop suitable audit objectives and criteria;
  • Convey their observations effectively and increase their impact;
  • Access other resourceful methodology.

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Click here for an overview presentation.

To further support auditors, the Practice Guide is complemented by two Applied Guides, which contain potential audit objectives, audit criteria, and audit procedures for auditing the efficiency of two common government functions:

  • Auditing the Efficiency of Application Processes for Government Programs or Licences and
  • Auditing the Efficiency of a Regulatory Inspection and Enforcement Function.
Auditing the Efficiency of Application Processes for Government Programs or Licences Auditing the Efficiency of a Regulatory Inspection and Enforcement Function

For additional information on efficiency, see the Focus on Efficiency publication which provides a general overview and summaries of selected audits of efficiency conducted by a number of Canadian and foreign legislative audit offices from 2008 to 2013.