Acknowledgements
The Canadian Audit and Accountability Foundation’s mission is to promote and strengthen public sector performance audit, oversight, and accountability in Canada and abroad, through research, education, and knowledge sharing.
This Practice Guide is part of our performance audit capacity-building program and is the seventh in a series of such guides. It has been made possible by funding provided by the foundation’s members and partners.
The consultative process undertaken for the Practice Guide project was extensive and included consultations with many leaders and professionals, both on an individual and collective basis, through networks such as the Canadian Council of Legislative Auditors, the Institute of Internal Auditors Canada, the Government Internal Auditors Council of Canada, and the Australasian Council of Auditors-General.
On behalf of our Board of Directors, we would like to acknowledge the support, thought leadership, and active contributions of the members of the core project team who guided the design and development of this Practice Guide1:
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Jane Bryant, Director, Performance Audit, Office of the Auditor General of British Columbia |
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Justin Fisher, Assistant Director, Statistics, U.S. Government Accountability Office |
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Harold John Hilton, Internal Specialist, Research Methods and Quantitative Analysis, Office of the Auditor General of Canada |
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Rachel Mathieu, Director, Advisory Services Division, Auditor General of Québec |
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Ronald-Frans Melchers, Associate Professor (retired), Criminology, Faculty of Social Sciences, University of Ottawa |
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Erika Thomas, Audit Principal, Office of the Auditor General of Manitoba |
We also wish to thank the many Canadian and Australian audit professionals who supported this project and provided comments on draft versions of the guide, including:
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David Adams, Director, Audit Practice, Queensland Audit Office |
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Andrew Atherton, Assistant Auditor General, Office of the Auditor General of Nova Scotia |
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Tracy Cohen, Manager, Audit and Evaluation Branch, Statistics Canada |
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Evangeline Colman-Sadd, Auditor General, Halifax Regional Municipality |
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Ted Doane, Executive Director, Province of Nova Scotia, Internal Audit Centre |
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Michèle Galipeau, Auditor General, City of Montréal |
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Sheri Griffin, Audit Director, Office of the Auditor General, Prince Edward Island |
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Roberto Grondin, Project Leader, Advisory Services Division, Auditor General of Québec |
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Leslie Levita, Chief Audit Executive, Internal Audit Directorate, Fisheries and Oceans Canada |
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Yen Linh Ly, Acting /Director, Policy and Professional Practices, Office of the Comptroller General, Treasury Board Secretariat of Canada |
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Tyson Shtykalo, Auditor General of Manitoba |
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Dale Stoddart, Senior Director, Audit Technical, Professional Services and Relationships Group, Australian National Audit Office |
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Martine Vadnais, Chief Audit Executive, Yukon Territory Executive Council Office, Government Internal Audit Services |
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And anonymous reviewers from the Institute of Internal Auditors (Canada) and the Provincial Auditor of Saskatchewan. |
This Practice Guide project would not have been possible without the important contributions of its three co-authors:
- Pierre Fréchette, Director of Research, Product and Services, CAAF
- Yves Genest,2 Vice-president, Products and Services, CAAF (Project Lead)
- Paul Pilon, statistical expert and consultant
Finally, we would like to extend our thanks to the teams and individuals who contributed their skills to producing and publishing this Practice Guide:
- Lynne Casiple, IT and Web Officer, CAAF
- Véronique Coch, Director of Communications and Stakeholder Relations, CAAF
- Cyan Solutions, Graphic design
- Laurel Hyatt, Editor
- Francine Watkins Translation Services Inc.
We hope this Practice Guide will be a useful and practical reference tool for audit professionals in Canada and abroad.
Carol Bellringer, FCPA, FCA, President and CEO, Canadian Audit and Accountability Foundation
1 Titles and organizations of individuals named in this publication are those that were in effect during the project’s development.
2 Comments, suggestions, and ideas can be provided to Yves Genest at the Canadian Audit and Accountability Foundation (ygenest@caaf-fcar.ca)
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