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The Office has 4 main service areas:


  • Financial statement audit
  • Performance audit
  • Information technology (IT) audit
  • Investigations
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Financial statement audits

The financial statement audit service area primarily conducts financial statement audits. Financial statement audits are examinations, by independent external auditors, of information that presents the financial position and performance of an organization at a point in time. Our financial statement audits are performed using Canadian Auditing Standards.

We perform financial statement audits as well as related assurance engagements such as audits of public sector compensation disclosures and other financial information presented for audit by our auditees.

We perform the audit of the Public Accounts of Manitoba which includes the consolidated Summary Financial Statements of the Province. Both The Financial Administration Act and The Auditor General Act, require the Auditor General to audit the Province’s Public Accounts. Under our Act, the Auditor General is also responsible for examining and auditing all public money, unless an Act indicates otherwise.

We are involved in the audits of all entities in the Government Reporting Entity to varying degrees as part of our audit of the Summary Financial Statements of the Public Accounts. The Government Reporting Entity includes all funds, organizations, and business enterprises controlled by the government (for example, school divisions, universities, regional health authorities, Manitoba Hydro, and Manitoba Public Insurance).

Performance audit

The performance audit service area conducts performance audits. These audits are systematic assessments of how well a government entity, program, or function is managing its activities, responsibilities, and resources. The audits may examine the government’s management practices, controls, and reporting systems based on its own public administration policies and on best practices. Specifically, we may audit:

  • Operations of government organizations (see Section 14 of The Auditor General Act (the Act)).

  • Use of public money by recipients of public money (see Section 15 of the Act).


Performance audits are planned, performed, and reported in accordance with Canadian Auditing Standards and Office policies. These audits are conducted by qualified auditors who:

  • Establish audit objectives and criteria.

  • Gather the information necessary to assess performance against the criteria.

  • Report both positive and negative findings.

  • Conclude against the established audit objectives.

  • Make recommendations for improvement when there are significant differences between criteria and assessed performance.

Information technology (IT) audit

Our IT audit service area supports other service areas with IT-related work, and also conducts IT audits. IT audits are a specific type of performance audit. See the performance audit section above for more information about how these audits are planned and performed and the legislative reporting requirements for these audits.


We perform IT audits in high-risk areas such as IT governance, security, project management, systems development and changes, and IT continuity. We apply generally accepted frameworks and standards as audit criteria, including the Control Objectives for Information and Related Technologies (COBIT) framework, the International Organization for Standardization (ISO) standards, and Center for Internet Security (CIS) controls.


In support of annual financial statement audits, our IT auditors review and test IT general controls. These controls include security, access, change management, and operating controls. In addition, our auditors test application controls and system-generated reports. The primary goal is to determine if system-generated information used in support of financial statement audits is both complete and accurate.


This service area also provides data analytics services to all areas of the office, using analysis, modeling, and visualization tools and techniques that support the planning and performance of the work we do.


The investigations service area conducts investigations and handles the stakeholder concerns we receive.


The service area uses a process to determine which entities to conduct procedures on, considering risk indicators such as funding, the nature of the allegations, governance, risk environment and internal controls, common issues or themes, possibility for lessons learned, and specific context. We tailor each investigation to target areas of significance.


The typical reason for an investigation is to confirm or dispel allegations. In addition to investigating specific allegations, these investigations may include an audit of related systems and processes. Our experienced staff conduct investigations with the objective of finding out what happened and why.

Special Audits

Section 16 of The Auditor General Act (the Act) permits the Lieutenant Governor in Council, the Minister of Finance, or the Public Accounts Committee to request a Special Audit of the accounts of a government organization, recipient of public money, or other person or entity that in any way receives, pays or accounts for public money. Section 16 further states that the Auditor General is not obliged to do the special audit if he or she is of the opinion that it would interfere with the primary responsibilities of the Auditor General.


These audits are usually done in accordance with Investigative and Forensic Accounting standards as established by the Chartered Professional Accountants of Canada.

Finanial Statements
Public Audits
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