Canadian Audit and Accountability Foundation

Canadian Audit and Accountability Foundation
Name	Canadian Audit and Accountability Foundation
Formation	1987
Type	Non-profit organization
Headquarters	Ottawa, Ontario
Region served	Canada

Canadian Audit and Accountability Foundation is a Canadian non-profit organization focused on strengthening public sector audit and accountability in Canada. It provides education, research, and professional development for auditors and officials across federal, provincial, and municipal jurisdictions. The Foundation engages with a range of institutions, officials, and academic bodies to advance standards, practices, and transparency.

History

The Foundation was established in 1987 amid reforms influenced by audits and inquiries such as the Gomery Commission, the Estey Report, the Turpin Report and evolving practices originating from the Office of the Auditor General of Canada, Auditor General of British Columbia, Auditor General of Ontario, Auditor General of Alberta, and the Auditor General of Nova Scotia. Early support came from provincial and territorial audit offices including Auditor General of Saskatchewan, Auditor General of New Brunswick, Auditor General of Newfoundland and Labrador, and agencies modeled after the United Kingdom National Audit Office and the United States Government Accountability Office. Over time the Foundation’s evolution intersected with events like the Northwest Territories devolution negotiations, the establishment of the Public Sector Accounting Board, and casework referencing the Access to Information Act, the Financial Administration Act, and public inquiries such as the Olson Inquiry and the Air India Inquiry. Influential figures associated with public accountability in Canada, including former Auditors General and academics from institutions like the University of Toronto, the University of British Columbia, the Queen’s University Belfast visiting scholars and international experts from the World Bank and the Organisation for Economic Co-operation and Development contributed to its advisory milieu.

Mission and Objectives

The Foundation’s mission aligns with standards and principles endorsed by bodies such as the International Organization of Supreme Audit Institutions, the Institute of Internal Auditors, the Canadian Institute of Chartered Accountants and provincial accounting bodies including the Chartered Professional Accountants of Ontario and Chartered Professional Accountants of British Columbia. Objectives emphasize capacity building for offices such as the Office of the Auditor General of Canada, municipal audit committees in cities like Toronto, Vancouver, and Montreal, and oversight bodies similar to the Financial Transactions and Reports Analysis Centre of Canada. It promotes best practices influenced by instruments like the Public Accounts Committees (United Kingdom) procedures, the Freedom of Information Act (United States), and audit methodologies promoted by the International Monetary Fund and Transparency International.

Governance and Organization

Governance is structured with a board reflecting representatives from entities such as provincial audit offices, municipal auditors from the City of Ottawa, federal audit officials from the Treasury Board of Canada Secretariat, and academic partners from the University of Ottawa and the McGill University. The Foundation’s advisory committees have included experts who have served in roles at the Royal Canadian Mounted Police, the Department of National Defence (Canada), the Canada Revenue Agency, and the Public Service Commission of Canada. Operational units coordinate programs in collaboration with professional associations such as the Association of Municipal Finance Officers of Ontario and the Federation of Canadian Municipalities.

Programs and Activities

Programs include professional development workshops, conferences, peer reviews, and technical assistance tailored for offices like provincial auditors and municipal controllers in jurisdictions including Yukon, Nunavut, and Northwest Territories. Training topics draw on methodologies from the International Federation of Accountants and risk frameworks referenced by the Bank of Canada and the Canadian Securities Administrators. The Foundation organizes events featuring speakers from institutions such as the Canadian Centre for Policy Alternatives, the Fraser Institute, the Conference Board of Canada, and international audit delegations from the European Court of Auditors and the United States Government Accountability Office. It administers fellowship and internship opportunities in partnership with universities like the University of Waterloo and the Simon Fraser University.

Publications and Research

The Foundation publishes studies, practice guides, and briefing notes that reference comparative work by the Organisation for Economic Co-operation and Development, the International Monetary Fund, and research centers at the University of Calgary and the University of Saskatchewan. Its output addresses topics such as performance auditing, financial audit standards, governance frameworks, and ethics drawing on scholarship from the Rotman School of Management, the Ivey Business School, and policy analysis from the Institute for Research on Public Policy. Reports have been cited by legislative committees including the House of Commons of Canada Standing Committees, provincial legislatures such as the Legislative Assembly of Ontario and tribunal reviews associated with the Federal Court of Canada.

Partnerships and Influence

The Foundation collaborates with national and international partners including the International Organization of Supreme Audit Institutions, the Commonwealth Secretariat, the World Bank, the Canadian Association of Audit Committees, and provincial auditor networks. Its influence extends to municipal governance in cities like Halifax, Winnipeg, and Calgary and federal institutions including the Privy Council Office and the Department of Finance (Canada). Through convening practitioners and policymakers from organizations such as the Canadian Centre for Policy Alternatives and the Institute for Governance of Private and Public Organizations, it contributes to dialogues on accountability that shape audits, legislation, and oversight practices across Canada.

Category:Organizations based in Ottawa Category:Non-profit organizations based in Canada