Performance Audit FAQs

A performance audit reviews management of an organization or program and whether it is achieving its objectives effectively, economically and efficiently. Sometimes called “value for money” audits, they advise whether value is received for the money being spent.

We choose audit topics based on:

• significance (financial magnitude, impacts on the people of B.C., public interest)
• risk (likelihood or impact on an entity's failure to achieve its objectives)
• relevance (likelihood of influencing positive change)
• timeliness
• relationships to our past, current and future work

Topics are brought to our attention through various sources, such as inquiries and correspondence from the public, changes in government sectors and programs, and discussions with stakeholders (including MLAs). 

The timeframe for a specific audit is developed in the planning phase in consultation with the audited organization. We strive to complete all audits in a timely fashion.
 
During this process, a lot of the audit team's work is done in their own offices. While they will require access to staff, documents and workspace at certain times, these requests are planned through a key contact at the organization to minimize demands on time and resources. See our performance audit process for more information.

The Auditor General Act empowers the Auditor General to undertake audits, gain access to records and information, and report findings. The Act also enables the Auditor General to appoint staff to assist in the work.

Our performance auditors have extensive experience and a wide variety of professional and academic backgrounds including law, environmental sustainability, health and education, accounting and finance and information technology. Audit teams also conduct thorough research. If a team lacks knowledge, subject matter experts provide it.

Performance audits are carried out in accordance with Canadian Generally Accepted Auditing and Assurance Standards as set out by CPA Canada.

Organizations are provided with a draft report, including the recommendations, for discussion and feedback. They also have the opportunity to include an official response to the report. 

Recommendations are a key outcome of our audit process. The Select Standing Committee for Public Accounts requires organizations to develop and present an action plan that outlines the planned actions and timelines for implementing these recommendations. Then, on an annual basis PAC will request audited organizations to update this action plan and send a copy to our Office. This request will continue until all recommendations have been implemented or alternative actions taken.  We may choose to audit the accuracy of these action plans and provide our own assessment of progress to the PAC. It is therefore important that organizations provide an accurate assessment of their progress. 

We are independent of government and empowered with a broad mandate for audit topics and for access to records and information. Our independence is important as it allows the Office to provide unbiased and objective assessments of government’s performance to Members of the Legislative Assembly (MLA) and the public. Our audits are subject to extensive quality assurance processes and comply with Canadian audit standards. A management review or internal audit could yield similar results, but these reviews may not be publicly available, may have a more narrow focus, use different standards and methods, and are not intended to be used by MLAs.

Some audits involve multiple ministries, agencies and other government organizations. Each organization provides a key contact who organizes group meetings with the audit team. Sometimes a representative is selected to coordinate a single response to the report. Expectations are explained by the audit team and discussed with the appropriate persons in the organizations.