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The Office’s strategic plan provides a foundation for developing the Office’s annual business and financial plans provided to the Public Accounts Committee.
Planning processes seek external input to help direct our efforts toward relevant issues. These processes include identifying external forces, emerging trends, and risks facing the Government and the Office; and assessing their impact on the Office and its plans. How the Government manages its risks affects the nature and extent of the Office’s work.
The Office uses surveys to assess the satisfaction of agencies it audits with its work. It also continuously seeks advice from stakeholders when it works with appointed auditors.
The Office uses a risk-based model to focus its work. It focuses its efforts on helping its stakeholders address the challenges and opportunities emerging from external forces and trends.
Reporting processes include reporting the Office’s assurance and advice directly to the Legislative Assembly and the Government. Our reports contain the matters that, in the Office’s view, are significant to the Assembly and the public.
Before submitting its reports to the Assembly, the Office prepares and discusses the results of each audit with the applicable agency. This includes meeting with agencies to confirm the findings and gain support for its recommendations. When deciding what to report, the Office considers whether the matter:
At the end of each audit, the Office issues a final report to the Minister responsible, senior officials of the agency and, if applicable, the Chair of the agency’s governing body (e.g.,
board) with a copy to the Chair and Secretary of the Treasury Board and to the Provincial Comptroller.
As part of its annual business and financial planning process, the Office prepares an annual work plan that covers all government agencies. Because the Legislative Assembly, Cabinet, and government agencies create or wind-up other government agencies, the Office monitors their actions and continually updates its list of government agencies. It estimates the costs of carrying out the work plan and asks the Assembly for the money to carry out the plan.
In addition, our annual planning process includes determining potential areas of focus for future performance work. We include a three-year performance work plan in our business and financial plan each year.
To carry out our work plan, we perform three types of audits:
Learn more about Who We Audit