2002 December Report of the Auditor General of Canada

Insert 1—What We Do

The Auditor General Act assigns us three main lines of work:

Compliance audit. The government cannot collect money from the public and spend it without Parliament's approval. Our audits draw to Parliament's attention instances where the government has not complied, in all significant matters, with laws and regulations.
Attest audit. Each year, I formulate an opinion on the government's financial statements. My opinion indicates whether the financial statements portray fairly the government's financial position and the results of its operations.
Value-for-money audit. We verify whether programs delivered by federal departments and agencies have been carried out economically and efficiently with due regard to their effects on the environment. We also note whether the government has adequate methods to measure the effectiveness of programs. In short, we try to answer the question, Are taxpayers getting value for their money?

My Office asks similar questions about the Crown corporations and other organizations I am appointed to audit.