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.