This book is designed to be an educational tool covering, in a single work, the "fundamentals of Investigation" This guide is intended to ensure that investigations conducted at the OAG conform to the reasonable requirements and expectations of specialists in the field, as well as to the VFM standards of the Office of the Auditor General. The terms "shall" and "should" used in this guidance document do not necessarily correspond to OAG policies and standards.

However, they do indicate the requirements and expectations for conducting investigations. The main advantage of this manual of investigation techniques is that it enables the auditor to make global statements on a subject relevant to the audit objectives, for example: "Overall, there has been a loss of resources for.

. .

" or "A quarter of managers find it difficult to distinguish between. .

. ".

In this Manual we have demonstrated the two prerequisites for making a general statement: The use of a sample that enables an unbiased assessment of the situation about which the general statement will be made. .