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| Report of the Auditor General of Canada | |
|---|---|
| Name | Report of the Auditor General of Canada |
| Caption | Annual audit compilation by the Office of the Auditor General of Canada |
| Formed | 1878 |
| Jurisdiction | Canada |
| Headquarters | Ottawa |
| Chief1 name | Auditor General |
| Parent agency | Parliament of Canada |
Report of the Auditor General of Canada.
The Report of the Auditor General of Canada is the principal public compilation of performance audits, financial audits, and special examinations produced by the Office of the Auditor General of Canada for presentation to the House of Commons of Canada and the Senate of Canada. It provides independent assurance about the stewardship of public resources by federal departments and Crown corporations, informing oversight by committees such as the Public Accounts Committee (Canada) and the Standing Committee on Public Accounts. The report interfaces with institutions including the Treasury Board of Canada Secretariat, the Department of Finance (Canada), and agencies like the Canada Revenue Agency.
The Report derives from the statutory mandate conferred by the Auditor General Act and traces roots to early financial oversight practices established after Confederation, involving actors such as the Department of Justice (Canada) and the Governor General of Canada. The Auditor General, appointed by the Governor in Council on address by the House of Commons of Canada, audits financial statements of federal entities including Crown corporations of Canada, the Royal Canadian Mounted Police, and Crown agencies like the Canada Post Corporation. Its mandate intersects with international standards promulgated by bodies such as the International Organization of Supreme Audit Institutions and historical precedents like the British National Audit Office.
Each Report comprises sections including the consolidated financial audit, performance audit chapters, and special examinations of enterprise risk in corporations like Canada Mortgage and Housing Corporation or Export Development Canada. Publication follows a process of audit planning, fieldwork, draft recommendations, and engagement with entities including the Privy Council Office (Canada), the Department of National Defence (Canada), and parliamentary clerks. The Report is tabled in Parliament and referred to committees such as the Standing Senate Committee on National Finance and analyzed by offices like the Parliamentary Budget Officer.
Notable Report chapters have examined programs and institutions including the Canada Health Act implementation, emergency responses tied to events such as the 2010 Winter Olympics and crises like the COVID-19 pandemic in Canada, procurement reviews involving suppliers like SNC-Lavalin and projects such as the F-35 Lightning II acquisition, and management of transfers through entities like the Canada Student Loans Program. Chapters have addressed Indigenous programs administered relative to treaties such as the Numbered Treaties and overseen by agencies like Indigenous Services Canada and Crown-Indigenous Relations and Northern Affairs Canada. Financial audits of the Bank of Canada and special examinations of Via Rail and Canadian Broadcasting Corporation have also been prominent.
Findings in the Report have prompted parliamentary studies, ministerial action, and administrative reforms across institutions including the Office of the Comptroller General of Canada and the Privy Council Office (Canada). Recommendations have led to changes in procurement policies, risk management in entities like Shared Services Canada, and transparency measures affecting legislation such as amendments to the Financial Administration Act. The Report informs parliamentary scrutiny by committees including the Public Accounts Committee (Canada) and shapes public discourse involving media outlets like the Globe and Mail and the National Post.
Scholars, opposition parties, and administrative bodies including law schools and think tanks such as the Fraser Institute and the University of Toronto's public policy faculties have debated the Report’s scope, timeliness, and influence. Critiques have come from stakeholders including ministers, departmental executives, and industry associations over perceived intrusions into operational discretion, while advocates such as transparency organizations and auditors from the Canadian Audit and Accountability Foundation laud its role. Debates reference comparative institutions like the United States Government Accountability Office and the National Audit Office (United Kingdom).
Audits in the Report follow standards from the Canadian Auditing Standards, the International Standards of Supreme Audit Institutions, and practices endorsed by professional bodies such as the Chartered Professional Accountants of Canada. Methodologies combine financial statement audit techniques, performance audit frameworks rooted in criteria-based evaluation, and risk-based sampling used in examinations of programs like the Employment Insurance (Canada) and transfers to entities such as Health Canada. Workpapers, materiality thresholds, and assurance language align with judicial and parliamentary expectations, and the Office cooperates with external regulators including the Office of the Superintendent of Financial Institutions when relevant.
Prominent Auditors General whose Reports influenced policy include early figures aligned with parliamentary reform movements, mid-century officials active during periods of federal expansion, and modern holders of the office who navigated issues from procurement scandals to pandemic response. The Office’s evolution parallels institutional developments involving the Parliament of Canada and administrative law changes, and reflects comparative influences from the British National Audit Office, the United States Government Accountability Office, and the International Organization of Supreme Audit Institutions.
Category:Canadian public policy Category:Parliament of Canada Category:Auditing