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It has been the general policy of the Auditor General’s Office to issue Management Letters on engagements where an audit report is issued. The purpose of a Management Letter is to provide and document to management, internal control weaknesses and suggestions for improving controls. There may be cases where there are no material internal control deficiencies and, in such circumstances, management letters are not issued. This process is in accordance with the professional standards imposed by the Canadian Institute of Chartered Accountants.