It is important to note that this complaint mechanism applies only to audits performed by the Office of the Auditor General of Canada (OAG) where the complainant believes that the Office has not complied with the criteria outlined below.
This mechanism is not to be used to question and challenge audit results and findings or the professional judgment underlying them. It is also not meant to address complaints of any nature that are not related to the conduct of an audit performed by the OAG.
What constitutes a complaint?
A complaint or allegation can be made related to a perceived failure of the Office of the Auditor General (OAG) to perform a performance audit, a financial audit, or a special examination in compliance with
- professional standards (Auditing and Assurance Standards Board of the Canadian Institute of Chartered Accountants),
- legal and/or regulatory requirements,
- the OAG system of quality control.
A complaint or allegation must be made in good faith.
The OAG has established procedures for addressing complaints and allegations about the way it conducts audits. These procedures are described below.
Who can make a complaint?
Complaints and allegations may originate from inside or outside the OAG. They may be made by audit entities, third parties, members of the public, and employees.
How is a complaint made?
A complaint or allegation can be submitted by mail or email to:
Office of the Auditor General of Canada
240 Sparks Street
Attention: Complaints and Allegations
What should the complaint include?
To facilitate the Office’s ability to investigate the complaint and provide a response, complainants should include the following information:
- their name and their telephone number and/or email address, unless they choose to make an anonymous* complaint;
- information about their relationship with the Office of the Auditor General. Audit entities should specify the name of department, Crown corporation, or agency;
- any relevant information concerning the complaint or allegation.