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1991 Report of the Auditor General of Canada

1991 Report

Appendix E—External Advisors to the Office of the Auditor General

The Auditor General has two groups of personal advisors: a Panel of Senior Advisors with 12 members and an Independent Advisory Committee with 17 members. These are listed at the end of this appendix.

In addition, Audit Advisory Committees are established for every comprehensive audit, whether government-wide or of a department, agency or Crown corporation. They are a source of advice for the Principal and the Assistant Auditor General responsible for the audit. The Office considers these committees to be an essential element in the management of comprehensive audits.

These Committees, comprised of both internal and external advisors, provide a forum in which the audit team responsible for conducting a given audit can present its plans, potential contentious issues and alternative reporting strategies. They meet at critical points in the audit process to review the approach and the findings.

Internal membership of Advisory Committees normally includes the Deputy Auditor General and the Assistant Auditor General who have responsibility for the audit report, as well as two other senior Office managers.

External advisors are chosen for expertise which is particularly relevant to the audit concerned. External advisors include persons with line management experience in similar programs, representatives of interest goups served by the program, experts in the discipline being audited and auditors who have audited similar programs in other jurisdictions. Advisors provide strategic and technical advice (for example, on the scope and criteria of the audit) and critically scrutinize the logic and fairness of the assessments and recommendations that the audit team develops.

For the 1991 Report, the Office has used 48 external advisors. They represent a number of professions and positions in federal government, provincial government, the private sector and universities. These appear below. Some are listed twice, once under their profession and again under their position title.

Advisors to the Auditor General for the fiscal year ended 31 March 1991

Membership of the Panel of Senior Advisors

Marcel Caron, O.C., F.C.A., La Presse Ltée

Gordon H. Cowperthwaite, F.C.A., Canadian Comprehensive Auditing Foundation

Alan J. Dilworth, F.C.A., Deloitte & Touche

William A. Farlinger, F.C.A., Ernst & Young

Kenneth S. Gunning, F.C.A., Pannell Kerr MacGillivray

Ralph W. Karthein, C.A., IBM Canada Ltd.

Giles R. Meikle, F.C.A., Deloitte & Touche

Edward W. Netten, F.C.A., Price Waterhouse

Donald H. Page, F.C.G.A., Don Mills, Ontario

Kenneth R. Stevenson F.C.A., Coopers & Lybrand

W. Ross Walker, F.C.A., Peat Marwick Thorne

Membership of the Independent Advisory Committee to the Auditor General on Government Accounting and Auditing Standards

L. Denis Desautels, F.C.A., Ernst & Young

Kenneth M. Dye, F.C.A. (Chairman), Auditor General of Canada

James L. Goodfellow, F.C.A., Deloitte & Touche

Douglas D. Graham, C.A., Pannell Kerr MacGillivray

Inger Hansen, Q. C., Ottawa, Ontario

John J. Kelly, C.A., Canadian Institute of Chartered Accountants

Ronald E. Kiggins, C.A., Peat Marwick Thorne

David Kirkwood, Canadian Mediterranean Institute

Henry E. McCandless, C.A. (Secretary), Office of the Auditor General of Canada

Ronald B. Robinson, F.C.M.C., Abt Associates of Canada

Lawrence S. Rosen, Ph.D., F.C.A., Rosen, Vetese & King

Edward R. Rowe, C.A. (Vice-Chairman), Office of the Auditor General of Canada

Leonard Rutman, Ph.D., Price Waterhouse Management Consultants

William R. Sloan, F.C.A., Arthur Andersen & Co.

George F. Windsor, B.Eng.,LL.B., Osler, Hoskin & Harcourt

Donald R. Yeomans, C.M.A., F.S.M.A.C., Ottawa, Ontario