Under the authority of The Auditor General Act, the organizations that are subject to audit include government departments, Crown organizations, government enterprises and other recipients of public monies.
The type of audits and reviews we undertake are as follows:
Financial Statement Audits
Strong financial stewardship by government organizations is critical. One of the central ways in which we support financial accountability is through the audit opinions we give on financial statements of government organizations and the Public Accounts. We support adherence to professional accounting standards, and transparency, as well as fair and accurate representation in public sector budgets and financial reports.
Performance auditing examines management practices, controls and reporting systems with a focus on results.
Audits Conducted Under Section 16 of The Auditor General Act
Section 16 of our Act enables us to respond to requests from the Minister of Finance, the Lieutenant Governor in Council, or the Standing Committee on Public Accounts to undertake audit work if we determine that the work would not interfere with the primary responsibilities of the Auditor General.
Allegations are brought to our attention throughout the year. We conduct preliminary examinations of all such matters and decide first whether the matter falls within our authority or whether it is under the authority of another organization, such as the Provincial Ombudsman. For all matters which do fall within our authority, we conduct a risk assessment to determine the timing, nature and scope of the more detailed examination we will schedule. The matter may form the basis of a special audit or may be addressed in conjunction with another scheduled audit. Our reporting on such matters is to the Legislature, consistent with our Act. Should you have anything to bring to our attention please contact our office.