Independent Advisors

The Auditor General of Canada receives external advice through several committees that have members from outside the Office of the Auditor General of Canada (OAG).

The Audit Committee reviews key aspects of values and ethics, risk management, internal controls, the external audit of the OAG’s financial statements, quality management, and accountability reporting at the OAG. The committee gives the Auditor General independent and objective advice and guidance on the adequacy of the OAG’s control and accountability processes.

The committee is responsible for

• reviewing compliance with laws, regulations, policies, and standards of ethical conduct
• reviewing the OAG’s risk profile and risk management arrangements
• reviewing the OAG’s internal controls
• overseeing the work of the OAG’s external and internal auditors and practice review function
• reviewing the OAG’s financial statements with management and recommending whether the Auditor General should approve them
• reviewing key reporting documents, such as the departmental plan and the departmental results report and providing comments on them

Reports of the external members of the Audit Committee to the Auditor General of Canada

• Report for the 2022–23 Fiscal Year
• Report for the 2021–22 Fiscal Year
• Report for the 2020–21 Fiscal Year
• Report for the 2019–20 Fiscal Year
• Report for the 2018–19 Fiscal Year
• Report for the 2017–18 Fiscal Year
• Report for the 2016–17 Fiscal Year
• Report for the 2015–16 Fiscal Year
• Report for the 2014–15 Fiscal Year

The Panel of Advisors provides strategic advice on the work of the Auditor General. In particular, the panel advises on

• current or potential issues or major work themes for the OAG
• issues that should be raised in the Auditor General’s reports to Parliament
• emerging issues that the OAG should consider in its planning

The members of the panel act as personal advisors to the Auditor General and are selected for their diverse experience related to Indigenous, environmental, and equity and inclusion matters. This helps inform our work with both the federal government and the territorial legislatures. The panel meets 4 times a year, at the call of the Auditor General, who is the Chair. Members are encouraged to suggest items for discussion.

The Independent Accounting and Financial Auditing Advisory Committee provides advice to the Auditor General on audits of the financial statements of the Government of Canada, Crown corporations, and various other public sector entities. In particular, the committee advises on

• the audit of summary financial statements of the federal and territorial governments, and financial audit issues that are significant to the OAG as a whole
• matters affecting audits of Crown corporations or other entities
• developments in the accounting profession and their impact on the work of the OAG

The committee’s members, who are selected by the Auditor General, act as personal advisors to the Auditor General. The committee meets once or twice a year, at the call of the Auditor General, who is the Chair. Members are encouraged to suggest items for discussion.

The Panel of Environmental Advisors provides broad, strategic advice on the work of the Commissioner of the Environment and Sustainable Development, including

• current or potential issues or major work themes for the OAG
• issues that should be raised in the Commissioner’s reports to Parliament
• emerging environmental and sustainable development issues that the OAG should consider in its planning

The panel’s members, who are selected by the Commissioner, act as personal advisors to the Commissioner. The panel meets once a year, at the call of the Commissioner, who is the Chair. Members are encouraged to suggest items for discussion.

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