The OAG adopted the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing (“Standards”), in 2020, through an update to the Auditor General By-law. Per the Standards, the Auditor General is responsible for developing and maintaining a Quality Assurance and Improvement Program that covers all aspects of the OAG.
Quality Assurance and Improvement Program (QAIP)
The QAIP establishes processes to ensure that quality is embedded in the audit activity and all of its operations. The Program evaluates the OAG’s conformance with the Standards and whether its staff apply the IIA’s Code of Ethics. It also assesses the efficiency and effectiveness of the OAG’s processes and identifies opportunities for improvement.
External assessments must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization. The OAG’s last external assessment was completed in September 2021. Overall, the OAG was assessed as “Generally Conforms” (the highest level of conformance) with the IIA Standards.