Learning catalogue

This workshop will cover Significant Judgement in Direct Engagements.

This workshop will cover the Sufficient appropriate audit evidence.

This is a Quick Reference Guide (QRG) for Descriptive Statistics.

This e-learn will help participants learn how to determine and apply required audit procedures to perform journal entry testing. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 3.

This is a Quick Reference Guide (QRG) for Dimensions of Data Quality.

The objective of the course is to build on the core audit standards and methodology requirements from the intermediate course and to provide participants with opportunities to strengthen their leadership of performance audits at the OAG, through review and effective application of key audit management concepts.

The course covers the basics of a performance audit and the tools required to understand and contribute to a performance audit. You will also learn the purpose and structure of a performance audit and recognize the importance of TeamMate and the Direct Engagement Manual. This course was formally known as Direct Engagement Basic. At the end of this course, you will be able to: • Explain the purpose and steps of the process of a direct engagement. • Discuss key requirements of CSAE 3001 and the Manual for Direct Engagements. • Manage key aspects of planning and executing a direct engagement. • Understand the roles and responsibilities of audit team members.

Deepen participants' knowledge and understanding of the methodology for direct engagements. Utilize tools and audit models necessary to assume responsibilities and address increasingly significant challenges at the planning and execution stages of a direct assessment mission to the Office of the Auditor General of Canada. This course was formerly known as "Essential Intermediate Direct Assessment Missions". At the end of the course, you will be able to: • Understand the concepts of risk and internal control as part of a direct engagements. • Identify and assess risks related to audits for the purposes of delineating the scope of an audit mission. • Contribute to the preparation of a realistic audit strategy using a logical audit grid. • Effectively evaluate the evidence (including helping to assess the root cause and cause-and-effect relationships for observed situations) to meet the methodology requirements for the review phase.

Deadline: 30 June, 2025 | Recurrence: Yearly

This is a Quick Reference Guide (QRG) for Documentation Requirements.

The sampling plan should document the sampling parameters, selection methods, any partitioning or stratification of the population, and any other decisions that could affect how the sample was selected.