Audit Selection

word cloud of various terms including "audit" (largest), "information",  "analysis", "account", and other related terms


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, beyond the basic information included on our webpage. If the Auditor General decides to carry out an inquiry, the Office won’t have any comment to make until we release a report. 


Audit reporting 

Reports from our audits are public documents once tabled in the Nova Scotia House of Assembly.

Information for Audited Entities

Our Performance Audit Booklet is intended to provide auditees with basic information regarding the Office of the Auditor General of Nova Scotia (OAG) and what to expect during a performance audit. It outlines the audit process and the Auditor General’s expectations throughout the audit so you can prepare for the audit. A better understanding of our audit process will help the audit go smoother and assist your staff in understanding our requests.

Have an idea for an audit topic?

Contact our office about your potential audit topic.