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Complaints and Allegations about Audits

The Office of the Auditor General of Canada has developed a mechanism for accepting complaints or allegations related to the failure of the Office to perform an audit in compliance with professional standards, regulatory and/or legal requirements, and the Office’s audit quality control systems.

It is important to note that this complaint mechanism is designed to deal exclusively with the above-noted failures and is not a means to question and/or challenge audit results and findings or the professional judgment underlying them.

The complaint and allegation process

Background information

The Office of the Auditor General of Canada complies with standards of the Auditing and Assurance Standards Board (AASB) of the Canadian Institute of Chartered Accountants (CICA). In particular, the standard, General Standards of Quality Control for Firms Performing Assurance Engagements establishes a framework and provides guidance on quality control policies and procedures to be established by legislative audit offices and firms that perform assurance engagements.

As part of this requirement, the Office of the Auditor General must provide a formal complaint and allegation mechanism.

What constitutes a complaint?

A complaint or an allegation under this policy must be related to the failure of the Office of the Auditor General (OAG) to perform an audit in compliance with

  • professional standards (AASB of the CICA),
  • regulatory and/or legal requirements, and
  • the OAG audit quality control system.

A complaint or allegation must be made in good faith and a complaint can be related to any of the OAG’s audits – performance audits, assessments of agency annual reports, financial audits, or special examinations.

It is important to note that this complaint mechanism is designed to deal exclusively with the failures outlined above. This mechanism is not to be used to question and challenge audit results and findings or the professional judgment underlying them.

Who can make a complaint and how is a complaint made?

Complaints and allegations may originate from within or outside the Office. They may be made by audit entities, third parties, members of the public, and employees1.

A complaint or allegation can be submitted in writing by mail or email to:

Office of the Auditor General of Canada,
240 Sparks Street
Ottawa , Ontario
K1A 0G6
Attention: Complaints and Allegations

complaints-plaintes@oag-bvg.gc.ca

Complainants should provide the following information:

  • their name and their telephone number and/or email address, unless they choose to remain anonymous;
  • information about their relationship with the Office of the Auditor General. Audit entities should specify the name of department, Crown corporation, or agency. Third parties, such as grantee, contractors, and members of the public, should specify their relationship; and
  • any relevant information concerning the complaint or allegations to facilitate the Deputy Auditor General’s ability to investigate the complaint.

Please note that if a complaint or allegation is filed anonymously, no response can be communicated on action taken.

Who receives and reviews a complaint?

Complaints and allegations will be received and reviewed by the Deputy Auditor General (DAG). The DAG may appoint OAG Legal Services, an Assistant Auditor General, a Principal, or a suitably qualified external expert to assist in reviewing complaints or allegations. In certain circumstances, OAG Legal Services may lead the investigation if the complaint or allegation concerns potential or pending litigation.

Rights and responsibilities of involved parties

Both parties have rights and responsibilities throughout the complaint and allegation process, including the following:

  • cooperation with those responsible for the investigation;
  • the right to be represented and accompanied by a person of their choice during the interviews related to the complaint, when appropriate;
  • the right to be kept informed throughout the process, subject to the Privacy Act;
  • the right to receive a copy of any investigation report and to have a period of two weeks to respond to such a report unless the complainant has filed anonymously;
  • being informed of any corrective action unless the complainant has filed anonymously; and
  • the right to an expeditious resolution of the complaint

The complainant has a right to

  • file a complaint and obtain a review of the complaint without fear of reprisals;
  • be kept informed of any corrective action unless the complainant has filed anonymously; and
  • know that their written complaint or allegation will be excluded from their personal file (if complainant is an employee).

The persons responsible for the alleged complaint or allegation have the right to

  • be informed promptly that a complaint has been filed;

Procedures for dealing with complaints or allegations

  1. The Deputy Auditor General has 90 days to investigate and respond to the complaint or allegation. The DAG, at his/her discretion, may extend this period if he/she finds that there are extenuating circumstances.
  2. The Deputy Auditor General will review the complaint or allegation, determine if it is made in good faith, and investigate the matter. The DAG may delegate partial or complete investigative responsibility to an Assistant Auditor General or Principal or to Legal Services within the Office of the Auditor General, or to a suitably qualified external investigator. When deemed appropriate, the DAG may appoint a suitably qualified external mediator.
  3. The Deputy Auditor General and/or the appointed investigator will conduct an investigation of the complaint or allegation. If the findings indicate that the allegations in the complaint are substantive and true, the Deputy Auditor General will be in a position to recommend appropriate corrective action. The investigator also may recommend corrective action to the DAG.
  4. At least once per calendar quarter and whenever else deemed necessary, the Deputy Auditor General will submit a report to the Executive Committee that summarizes each new complaint or allegation made during the quarter and any outstanding complaints or allegations that remain unresolved. The report will outline
    • the person who submitted the complaint (unless anonymous, in which case the report will indicate this);
    • a description of the substance of the complaint;
    • the status of the investigation;
    • any findings and conclusions of the investigator; and
    • any recommendations of the investigator.
  5. If a complaint or allegation is received between the quarterly reports to the Executive Committee described above and if it is deemed necessary by the Deputy Auditor General, a complaint or allegation will be communicated to the Auditor General, who assumes ultimate responsibility for the Office’s audit quality control system.
  6. Subsequent to the process described above, a response will be sent to the complainant. This response may reject or accept the complaint or allegation. If the complaint or allegation is accepted, it will provide information on corrective action taken.

If a complaint or allegation concerns potential or pending litigation, the Auditor General or, in her absence, the Deputy Auditor General may specify, at any time, a different procedure for investigating and treating a complaint or allegation.

There will be no retaliation by the Office of the Auditor General or by its Executive Committee against any audit entity, third party, or employee for making a good faith complaint or allegation regarding non- compliance with the professional standards, regulatory and/or legal requirements, or our audit quality control system.

Confidentiality

Confidentiality will be maintained throughout the investigation process to the extent practical while taking into account the particular circumstances and any applicable legal obligations. Therefore, only those with a “need to know” will be made aware that an investigation is ongoing. All reports and records associated with complaints or allegations will be restricted to designated investigators, Legal Services, and members of the Executive Committee.

Retention

The Office of the Auditor General will keep a record of the complaint and/or allegation filed for the appropriate period of time in accordance with the Library and Archives of Canada Act.

1 Employees should consult the Differences of Opinion mechanism as a first step.