The audit planning process that we undertake consists of the following steps:
- We use three key criteria (relevance, significance and risk) to develop broad audit themes from which we identify audit topics.
- We go through a planning and prioritization process to identify specific audit topics to be explored under our audit themes, including:
- Interviewing various local government officials and other key stakeholders
- Survey of local government representatives (ex: Chief Administrative Officers)
- Workshop with cross-section of local governments and stakeholders
- Following the identification of topics, we determine which specific local governments to include in the planned performance audits.
From this process we develop an audit plan for the next 3 years.