An Office of legislative auditors
The Office of the Auditor General of Canada (OAG) serves Parliament by providing it with objective, fact-based information and expert advice on government programs and activities, gathered through audits. Parliamentarians use OAG reports to oversee government activities and hold the federal government to account for its handling of public funds.
The work we do is called legislative auditing. The Auditor General of Canada is an Officer of Parliament who carries out work on behalf of Parliament, and who is accountable to Parliament. Parliament is Canada’s federal legislature
Who does the OAG audit?
The Office of the Auditor General audits:
•the federal government, including some 100 departments and agencies, ranging 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; and
•the governments of Nunavut, the Yukon, the Northwest Territories, and some 20 territorial corporations and agencies.
What does the OAG audit?
Government Activities. The Office of the Auditor General audits a vast range of activities conducted by the Canadian federal government and the three territories. These activities cover topics such as health, culture, the environment, finance, agriculture, transportation, and scientific research, to name only a few.
Environmental Matters. The Auditor General’s responsibilities regarding environmental matters increased with the creation of the position of Commissioner of the Environment and Sustainable Development (CESD) in 1995.
The CESD is responsible for monitoring sustainable development strategies of federal departments, overseeing the environmental petitions process, and auditing the federal government’s management of environmental and sustainable development issues.
What other work does the OAG perform?
Environmental Petitions. On behalf of the Auditor General of Canada, the Commissioner of the Environment and Sustainable Development (CESD) administers the environmental petitions process.
Environmental petitions provide a way for Canadians to ask the federal government to respond to their concerns about the environment and sustainable development.
For example, petitions can be used to ask federal ministers and departments or agencies to explain federal policy, investigate environmental problems, or review legislation and regulations.
Investigations under the Public Servants’ Disclosure Protection Act. The Public Servants Disclosure Protection Act (PSDPA) gives the Auditor General the mandate to investigate disclosures of alleged wrongdoing that concerns Office of the Public Sector Integrity Commissioner of Canada (PSIC) and release a report following the investigation.
The purpose of these investigations is to bring the findings of wrongdoing to the attention of the organization’s chief executive, and recommend corrective action.
Activities within Canada. The OAG plays an active role in the Canadian Council of Legislative Auditors (CCOLA), which is made up of the federal and provincial audit offices.
International activities. The OAG participates in international activities, organizations and events that impact its legislative audit work. By collaborating with organizations and audit offices both elsewhere in Canada and across the world, the OAG strengthens its legislative audit practice and contributes to the development of auditing standards.
The OAG is committed to meeting its international obligations by sharing its expertise with international organizations involved in public sector accounting, auditing, and accountability activities. It participates in the International Organization of Supreme Audit Institutions (INTOSAI).
The OAG is actively involved in helping to build capacity in the Office of the Auditor General of Mali, in partnership with the Department of Foreign Affairs, Trade and Development (DFATD). We also provide training to auditors from other national audit offices as part of the International Audit Office Assistance Program for Improved Governance and Accountability of the Canadian Comprehensive Auditing Foundation (CCAF-FCVI). This DFATD-funded program, which was established in 1980, brings auditors from other national audit offices to Canada for 10 months of training in performance auditing, accountability, and governance.
The OAG also audits the International Labour Organization and chairs the United Nations Panel of External Auditors.
In addition, the Commissioner of the Environment and Sustainable Development plays an active role in the Working Group on Environmental Auditing (WGEA), which is part of the International Organization of Supreme Audit Institutions (INTOSAI), by helping to produce guidelines and reports, and by helping to develop and implement training for environmental auditors. The WGEA aims to improve the use of audit mandates and audit tools in the field of environment (
www.environmental-auditing.org).
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