The Office of the Auditor General of Canada audits federal government operations and provides Parliament with independent information, advice, and assurance regarding the federal government’s stewardship of public funds. While the Office may comment on policy implementation in an audit, it does not comment on the merits of the policy itself.
We are in the business of legislative auditing. We conduct performance audits of federal departments and agencies, annual financial audits of the government’s financial statements, and special examinations and annual financial audits of Crown corporations. We also audit the governments of Nunavut, the Yukon, and the Northwest Territories.
Our audit findings—which include good practices, areas requiring attention, and recommendations for improvement—are reported to Parliament. The Auditor General’s reports may be reviewed by Parliamentary committees, which conduct hearings and make recommendations for action. Legislative assemblies provide the same oversight in the Territories. The government has the opportunity to respond to the findings, and may implement recommended changes.
The Office of the Auditor General of Canada also participates in a number of international activities.