What is the difference between internal and external auditors?
Viewed 1600 times since Tue, Mar 6, 2012
"Internal auditors are employees of the organization, while external auditors, such as the Office of the Auditor's General, are not. Internal and external auditors coordinate to minimize duplication of work. Read More
What is PATI?
Viewed 1061 times since Tue, Mar 6, 2012
"Public Access to Information (PATI) is a term commonly used to refer to legislation that allows people to have access to government-held information, unless there is legislation that specifically excludes or exempts the information from being releas... Read More
What happens during an audit?
Viewed 975 times since Tue, Mar 6, 2012
Engagement letter: This letter states the objectives of the audit, the start date and key audit staff. It is sent to the appropriate permanent secretary and head of department. Auditees are normally notified in writing when their area is selected for... Read More
Who audits the auditors?
Viewed 924 times since Tue, Mar 6, 2012
Every three years a team of external auditors conducts a Quality Assurance Review as required both by our legislation and the Institute of Internal Auditors. Read More
How is an area selected to be audited?
Viewed 769 times since Tue, Mar 6, 2012
"Risk analysis:The office uses a risk-assessment process to identify and prioritize functional areas needing audit attention, and to allocate Internal Audit staff resources. Each year audit management evaluates top risk areas and determines which sho... Read More