Project Selection
Project selection is how we select and narrow the focus of our audits to address areas of significance to citizens of British Columbia. It includes the process we use to choose topics included in the Performance Audit Coverage Plan and the preliminary work with the organization to determine the focus of the audit. During this phase, the team usually conducts preliminary interviews and documentary reviews to identify the areas that have the greatest financial, social, health or environmental impact on British Columbians. During this phase, you will be asked to assist the audit team in making arrangements for access to staff, and documents.
Planning
After the team, has done some preliminary work they will confirm with you that an audit will be undertaken and what the focus of the work will be. During the planning phase, the team will continue to gather information to develop the audit plan. Through this process the audit team discusses the audit’s purpose, timeline, scope and criteria with your organization. At the end of this process, we ask that the head of the organization review a summary of the audit plan and acknowledge that the organization is responsible for the subject matter of the audit and that the criteria used to assess performance is suitable.
Conducting
The audit team spends this phase interviewing, obtaining documents and holding progress meetings with your organization. At the end of this phase, the audit team discusses their findings and conclusions with the organization. We also request that the organization confirm that the audit team has received all the evidence requested and/or would impact the audit findings and conclusions.
Reporting
At the end of the audit we will produce a formal draft report. Your organization will have the opportunity to review and discuss the draft and prepare a response for inclusion in the final version. The Minister receives the final report at least seven days before the Speaker tables it with the Legislative Assembly. Once tabled, it is posted on our website.
Follow-Up
Your organization will be requested by the Select Standing Committee on Public Accounts (PAC) to prepare an action plan for implementing the recommendations. In addition you will be asked for an annual update of this plan until all the recommendations are implemented. Our Office may decide to audit the submitted action plans and provide an independent assessment of progress to PAC for review. Therefore it is important that the action plan is an accurate assessment of progress.