Who audits the Auditor General?

After tabling in the House of Commons, the Auditor General’s reports are referred to the Standing Committee on Public Accounts for further review. The Committee on Environment and Sustainable Development reviews the reports of the Commissioner of the Environment and Sustainable Development. These two committees, as well as other parliamentary committees, hold hearings to discuss issues raised in these reports.

Like other federal government departments and agencies, the Office of the Auditor General submits annual spending estimates to Parliament and appears before the Standing Committee on Public Accounts to explain the estimates, priorities, and management practices of the Office.

Every year, an external auditor appointed by the Treasury Board of Canada audits the financial statements of the Office of the Auditor General. The auditor’s report is submitted to the Treasury Board and is tabled in the House of Commons.

The Office also requests quality assurance reviews by external organizations:

• In 2003, an international team of peers led by the National Audit Office of the United Kingdom reviewed the Office’s performance audit practice. This was the first time that the legislative practice of a national audit office was assessed by a team of its peers. The team of peers found that the Office’s performance auditing practices reflected recognized professional standards and operated effectively to produce independent, objective, and supportable information that can be relied on to examine the government’s performance. The report also provided several suggestions for improvement. The Office has prepared an action plan and submitted it to the Standing Committee on Public Accounts.
• In 1999, an external audit firm reviewed the Office’s quality management system for financial audits. The reviewers concluded that the system was suitably designed and operated effectively.

The Office is subject to scrutiny by the Official Languages Commissioner on language issues, by the Public Service Commission on staffing and classification practices, and by the Privacy Commissioner on its adherence to the Privacy Act.