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9081 Post-Audit Surveys
Nov-2015

Overview

This section outlines the post-audit survey process, roles, and responsibilities.

OAG Guidance

Post-audit surveys are one of the Office’s main sources of information on how clients and those audited perceive the Office. The post-audit survey process was first introduced in 2003; it collects valuable information related to all product lines from both the users of the Office’s audit reports and the organizations subject to audits (auditees).

The Office has developed four separate questionnaires—for financial statement audits, audits of public accounts, performance audits, and special examinations.

All survey questionnaires must be provided to targeted respondents in both English and French, except for territorial audits.

Engagement leaders or, where applicable, relationship partners are responsible for the delivery of survey questionnaires to the targeted respondents. Delivery is by hand whenever possible, except in the performance audit practice.

Preparation of post-audit surveys

  • For attest audits and special examinations, an audit team member prepares the survey form and cover letter and forwards them to Strategic Planning with a cc to the engagement leader.
  • For performance audits, Strategic Planning initiates the preparation of the survey.
  • Strategic Planning reviews the cover letters and surveys, and sends them to Desktop Publishing.
  • Desktop Publishing inserts the electronic signature of the Auditor General and prints the cover letters (on the Auditor General’s letterhead paper) and survey forms. Desktop publishing returns these to the engagement leader.

Issuance of post-audit surveys

  • Financial audit surveys are delivered by hand by either the engagement leader or relationship partner, depending on the delegation of signing authorities document, to both the “auditee” (deputy minister, CEO, or president) and to the “user” (the chair of the audit committee) at the time the report is delivered.
  • Public accounts audit surveys are delivered by hand by the engagement leader or relationship partner to both the “auditee” (deputy minister and the comptroller general) and to the “users” (the chair of the departmental audit committee, the Deputy Receiver General, the Secretary of the Treasury Board, and the Deputy Minister of Finance).
  • Performance audit surveys are mailed to the primary “auditee” (deputy minister) within four weeks of the report being tabled in Parliament, and to any other “auditees” that have at least one recommendation in the report. Periodically, parliamentary liaison sends surveys to the “users” of performance audits (members of four selected parliamentary committees).
  • Special examination surveys are delivered by hand by either the engagement leader or relationship partner, depending on the delegation of signing authorities document, to both the “auditee” (CEO or president) and to the “user” (the chair of the board of directors) at the time the special examination report is delivered.

Receipt of post-audit surveys

All survey responses are sent to the Principal, Strategic Planning, with the exception of the Performance Audit “user” survey which is received by the Parliamentary Liaison and forwarded to the Principal, Strategic Planning.

Following receipt, survey responses are communicated to individual engagement leaders (responses related to engagements performed under their responsibility) and discussed with the relationship partner, where applicable, in order to develop and implement action plans in response to feedback received.

Survey results are aggregated, analysed, and included in a summary report produced on an annual basis. Survey feedback and related action plans are monitored by Strategic Planning and brought to the attention of the assistant auditors general of the applicable practice as necessary.

Responding to significant issues

Where a survey response raises significant issues, the assistant auditors general of the applicable practice will discuss these results with the relationship partner (where assigned) and engagement leader and agree on any necessary action.

Relationship partners and engagement leaders determine the most appropriate way to review the results with individual audit teams.

Additional guidance can be found on the Office’s Intranet post-audit survey process page.