8 Tips for Substantiating Performance Audit Observations and Conclusions
Audit standards require auditors to collect sufficient appropriate evidence to support their conclusions. To demonstrate that this requirement has been met, it is common practice for audit teams to prepare substantiation files that present, for each section of a performance audit report, the relevant evidence that was collected and explain how this evidence supports the conclusions reached. Read these 8 tips that will help performance auditors prepare substantiation files that are clear, complete, and easy to review.
Collaborating for Change – How Audit Offices Collaborate with Civil Society: Highlights from our International Survey
This report presents key results of our survey of over 40 audit offices in Canada and around the world and highlights many examples of successful collaborations, good practices and innovative approaches that audit offices are using.
