Special Examinations

Special examinations answer this question: Do a Crown corporation’s systems and practices provide reasonable assurance that assets are safeguarded, resources are managed economically and efficiently, and operations are carried out effectively?

The Office of the Auditor General of Canada audits most, but not all, Crown corporations. Under the Financial Administration Act, federal Crown corporations are subject to a special examination once every five years.

Special examinations are a form of performance audit where the scope is set by law to include the entire entity being audited. In special examinations, the Auditor General provides an opinion on the management of the Crown corporation as a whole.

At the start of a special examination, the corporation’s audit committee receives the audit plan, which includes the criteria that will be used in the audit. When the audit is complete, the Office submits its report directly to the corporation’s board of directors. In exceptional cases, the report is submitted to the responsible minister and Parliament. The February 2004 Budget stated that the government will require Crown corporations to table their special examinations in Parliament and post them on their websites.