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The following are located on the Treasury Board Secretariat of Canada's website:
Our international strategy guides our international activities as well as positioning the Office to meet future opportunities and challenges.
International accounting and auditing standards are influencing Canada's public and private sector standards and will soon be mandatory in Canada for private sector enterprises. The Office plays an active role in shaping these standards, particularly as they relate to the public sector. To that end, the Auditor General assumed the chair of the Professional Standards Subcommittee on Accounting and Reporting Standards of the Professional Standards Committee of the International Organization of Supreme Audit Institutions (INTOSAI) in November 2007.
The Office is also a member of the Financial Audit Guidelines Subcommittee supporting and actively contributing to the work of developing high-quality guidelines for financial audit that are globally accepted for the audit of financial statements in the public sector. In January 2008, the Auditor General also became a member of the International Public Sector Accounting Standards Board of the International Federation of Accountants. In addition, employees in the Office participate in various task forces of the International Auditing and Assurance Standards Board to revise and develop International Standards on Auditing. This expert participation helps to build public sector considerations into these international standards.
The Auditor General chaired the INTOSAI Working Group on Environmental Auditing (WGEA) until November 2007 and continues to support WGEA activities by providing assistance to the Auditor General of Estonia, who now chairs the WGEA. The WGEA helps supreme audit institutions (SAIs) to better understand environmental issues. It also helps them build their capacity to conduct audits of their governments' environmental protection and sustainable development activities, by preparing guidance materials, training auditors, and facilitating knowledge-sharing among members.
The International Legislative Audit Office Assistance Program for Improved Governance and Accountability of the CCAF-FCVI Inc. was established in 1980 to strengthen performance auditing in national audit offices. Funded by the Canadian International Development Agency, the program brings auditors from national audit offices to Canada for 10 months of training in performance auditing, accountability, and governance. Training is provided by our Office and that of the Vérificateur général du Québec and the Office of the Auditor General of Alberta.
The Office has recently completed its audit mandate of the United Nations Educational, Scientific and Cultural Organization (UNESCO) and the International Civil Aviation Organization. In early 2007, the Office was selected as the external auditor of the International Labour Organization for a four-year term, effective in 2008.
The Office of the Auditor General is planning to table the following performance audits during the 2009–10 fiscal year.
The following federal performance audits are planned for tabling in May 2009
The following federal performance audits are planned for tabling in November 2009
The following territorial performance audits are planned for tabling in 2009–10:
The following table lists the special examinations we plan to complete in 2009–10. The Financial Administration Act requires Crown corporations to be the subject of a special examination within five years of their last special examination. However, sometimes the examination report may be delivered in a fiscal year before the year it is due (Exhibit 11).
Organization | Statutory deadline |
---|---|
Marine Atlantic Inc. | 27 August 2009 |
Canadian Commercial Corporation | 13 September 2009 |
Standards Council of Canada | 6 October 2009 |
Enterprise Cape Breton Corporation | 13 October 2009 |
Canada Deposit Insurance Corporation | 23 November 2009 |
Canada Post Corporation | 7 December 2009 |
Freshwater Fish Marketing Corporation | 3 March 2010 |
National Arts Centre Corporation* | 29 June 2010 |
National Gallery of Canada* | 14 April 2010 |
Royal Canadian Mint* | 25 May 2010 |
Old Port of Montréal Corporation Inc.* | 22 June 2010 |
Canadian Dairy Commission* | 29 June 2010 |
Telefilm Canada* | 29 June 2010 |
Canadian Race Relations Foundation* | 29 June 2010 |
Laurentian Pilotage Authority* | 15 July 2010 |
* This special examination is due in 2010–11 but is planned to be delivered in 2009–10. |