Three-year audit plan
The Office of the Auditor General maintains a three-year audit plan. Potential audit topics are evaluated against criteria including an evaluation of risks, whether topics are consistent with office priorities, and whether we have the necessary resources. The audit plan is a living document; it is continuously updated as circumstances change and audits move up and down on the priority list. An extensive review of the plan is conducted every three years. Audits which are currently in process, and those to be completed in our next reporting cycle are noted on our website including a brief description of what we will examine.
Input to our audit selection
Potential audit topics may arise in a number of ways. Along with topic areas generated internally by Office staff, we also receive audit requests from Ministers, Members of the Legislative Assembly, the Public Accounts Committee, government senior management, and concerned Nova Scotians.
Evaluation of audit requests
The Office considers all audit requests for inclusion in our audit plan. However with limited resources, it is not possible for us to audit all topics and subject matter that come to our attention. When the Office receives a request we will contact the provider acknowledging the request has been received and will be considered.
Audits in process
The Office practice is to not discuss any aspect of audits currently underway.
Reports from our audits are public documents once tabled in the Nova Scotia House of Assembly.