What Do We Audit?

The Office of the Auditor General audits a vast range of activities of the Canadian federal government and the three territories. This includes health, culture, the environment, finance, agriculture, transportation, and scientific research, to name only a few. While the Office may comment on policy implementation in an audit, it does not comment on policy itself.

The Office audits

• the federal government, which includes some 100 departments and agencies, and ranges from small boards to large, complex organizations whose activities extend across Canada and overseas;
• some 40 Crown corporations, such as the Canadian Broadcasting Corporation and the Royal Canadian Mint. Under the Financial Administration Act, most Crown corporations must undergo a performance audit (called a special examination) every five years. In addition, their financial statements are audited annually; and
• the governments of Nunavut, the Yukon, the Northwest Territories, and some 20 territorial corporations and agencies.

With the creation of the position of Commissioner of the Environment and Sustainable Development in December 1995, the Auditor General’s responsibilities regarding environmental matters increased considerably.

The Commissioner, on behalf of the Auditor General, reports annually to the House of Commons on all matters related to the environment and sustainable development that she considers should be brought to its attention. In addition, government departments must publish sustainable development strategies that are monitored, audited, and reported on by the Commissioner.

Do we conduct audits upon request?

Under the Auditor General Act, the Auditor General chooses which matters to examine through performance audits. The Office receives many requests to conduct audits from individual citizens, groups, members of Parliament, senators, and others. These are all carefully reviewed and taken into consideration in the selection process. However, final decisions about what to audit are made in light of our mandate, the significance of the issue, the existing audit schedule, and available resources. The Office of the Auditor General pays particular attention to requests for audits from parliamentary committees; however, the ultimate decision about what to audit rests with the Auditor General.