Who We Are

The Auditor General of Canada is an Officer of Parliament appointed for a non-renewable 10 year term upon resolution of the House of Commons and Senate. The Auditor General’s responsibilities include:

  • auditing operations of the federal and territorial governments;
  • providing Parliament and the legislative assemblies with independent information, assurance, and advice regarding the stewardship of public funds.

Karen Hogan (she, her)
Auditor General of Canada

Karen Hogan, Auditor General of Canada
Karen Hogan, Fellow Chartered Professional AccountantFCPA
Auditor General of Canada

Karen Hogan was appointed Auditor General of Canada in June 2020.

Ms. Hogan first joined the Office of the Auditor General of Canada (OAG) in 2006 and served as Assistant Auditor General from January 2019 until her appointment as Auditor General. She has over 30 years of professional experience in accounting and auditing.

During her time at the OAG, Ms. Hogan has delivered numerous audit reports to Parliament and to Northern Legislative Assemblies, including on topics focusing on vulnerable populations and COVID-19 benefits and programs. She has led organizational change to further enhance the delivery of relevant and timely information to all Canadians. Before becoming Auditor General, she oversaw the audit of the consolidated financial statements of the Government of Canada. She is passionate about public sector auditing and is committed to explaining complex matters in a way that makes Canada’s finances easier to understand.

Ms. Hogan has supported standard setting in Canada as a past member of the Public Sector Accounting Discussion Group. She was appointed as a member of the Public Sector Accounting Board in April 2022.

Ms. Hogan began her career in the private sector, working first as an auditor at a Montréal-based accounting firm and then as a manager at another private firm in Thunder Bay and Ottawa.

Ms. Hogan holds a bachelor’s degree and graduate diploma in accounting from Concordia University in Montréal. Fully bilingual, she is a member of the Ordre des comptables professionnels agréés du Québec and the Chartered Professional Accountants of Ontario. Ms. Hogan received the distinction of Fellow of the Chartered Professional Accountants of Ontario in 2021 and Quebec in 2022.

Outside of work, in addition to spending time with her husband and 2 children, Ms. Hogan is also actively involved in her community, served on the board of directors of a not-for-profit organization, and supports competitive swimming as a certified swim official.

Past Auditors General

  • Sylvain Ricard (Interim, 2019 to 2020)
  • Michael Ferguson (2011 to 2019)
  • John Wiersema (Interim, 2011)
  • Sheila Fraser (2001 to 2011)
  • Denis Desautels (1991 to 2001)
  • Kenneth M. Dye (1981 to 1991)
  • Michael H. Rayner (1980 to 1981)
  • James J. Macdonell (1973 to 1980)
  • Andrew Maxwell Henderson (1960 to 1973)
  • Robert Watson Sellar (1940 to 1959)
  • Georges Gonthier (1924 to 1939)
  • Edward Davenport Sutherland (1919 to 1923)
  • John Fraser (1905 to 1919)
  • John Lorn McDougall (1878 to 1905)
  • John Langton (1867 to 1878)

Andrew Hayes (he, him)
Deputy Auditor General

Andrew Hayes, Deputy Auditor General
Andrew Hayes
Deputy Auditor General

Andrew Hayes has held the position of Deputy Auditor General since November 2018.

Mr. Hayes first joined the OAG in 2005 as part of the Legal Services team and was appointed in January 2018 to lead that team. From 2015 to 2018, he directed performance audits on the environment and sustainable development and on the administration of justice in the Canadian Armed Forces. Between July 2019 and January 2021, Mr. Hayes also served as Interim Commissioner of the Environment and Sustainable Development.

Prior to joining the OAG, Mr. Hayes worked in a large national law firm, with a litigation practice that focused on administrative law and employment law. He is a graduate of the University of Ottawa Faculty of Law and holds a master of laws in constitutional law from Osgoode Hall Law School.

Jerry V. DeMarco (he, him)
Commissioner of the Environment and Sustainable Development

Jerry V. DeMarco, Commissioner of the Environment and Sustainable Development
Jerry V. DeMarco
Commissioner of the Environment and Sustainable Development

Jerry V. DeMarco has served as Commissioner of the Environment and Sustainable Development since 2021. A lifelong interest in nature and more than 30 years working in the environmental field have positioned Mr. DeMarco as a leading Canadian expert in environmental policy and law.

Before joining the OAG, Mr. DeMarco served as Commissioner of the Environment and Assistant Auditor General at the Office of the Auditor General of Ontario.

In addition to a bachelor’s degree from the University of Windsor, Mr. DeMarco has a law degree from the University of Toronto and master’s degrees in environmental studies (York University), management (McGill University), and science (University of Toronto). He also holds a diploma in French studies from the Université de Savoie and certificates in adjudication and alternative dispute resolution. He is a member of the Law Society of Ontario and a Registered Professional Planner and member of the Canadian Institute of Planners.

Mandate

The Commissioner of the Environment and Sustainable Development is appointed by the Auditor General of Canada for a 7-year term.

The Commissioner provides parliamentarians and Canadians with objective, independent analysis and recommendations on the federal government’s efforts to protect the environment, mitigate the effects of climate change, and foster sustainable development.

The Commissioner audits the federal government’s management of environmental and sustainable development issues. The Commissioner’s legislated responsibilities are

  • monitoring the implementation of sustainable development strategies
  • assessing the fairness of the federal government’s sustainable development progress reports
  • overseeing the environmental petitions process
  • monitoring federal progress toward sustainable development
  • examining and making recommendations on the implementation of federal measures aimed at mitigating climate change
  • reporting on these and other issues
  • commenting on the draft federal sustainable development strategy

Past Commissioners

  • Andrew Hayes (Interim, 2019 to 2021)
  • Julie Gelfand (2014 to 2019)
  • Neil Maxwell (Interim, 2013 to 2014)
  • Scott Vaughan (2008 to 2013)
  • Ron Thompson, Fellow Chartered AccountantFCA (Interim, 2007 to 2008)
  • Johanne Gélinas (2000 to 2007)
  • Rick Smith (Interim, 2000)
  • Brian Emmett (1996 to 2000)

Paule-Anny Pierre (she, her)
Senior Assistant Auditor General

Paule-Anny Pierre, Assistant Auditor General
Paule-Anny Pierre
Senior Assistant Auditor General

Paule‑Anny Pierre is responsible for providing strategic direction for the overall delivery of the office’s audit mandate, and overseeing the management, operation, and administration of audit services and audit operations.

Before joining the OAG in November 2021, Ms. Pierre served as assistant deputy minister responsible for the Centre on Diversity and Inclusion at the Treasury Board Secretariat of Canada. She worked closely with employee networks, enabling organisations and various change agents to accelerate progress on diversity and inclusion within the federal public service. Her career spans more than 25 years in the areas of education, program evaluation, internal audit, risk management and results-based management. She has held various management positions in both the private and public sectors, including Director General, Chief Audit Executive, Head of Evaluation and Senior Officer for Disclosure of Wrongdoing.

Ms. Pierre graduated from Université de Montréal with an Honours Bachelor's degree in actuarial sciences. She also holds a Master of Arts in Education from Université du Québec à Montréal and an Executive Master of Business AdministrationMBA from the Telfer School of Management, University of Ottawa. She is a Credentialed Evaluator (CE) and a Certified Internal Auditor (CIA) with extensive governance experience with non-profit organizations and government agencies, and is a holder of the Institute of Corporate Directors Director designation (ICD.D).

Sophie Miller
Assistant Auditor General

Sophie Miller, Assistant Auditor General
Sophie Miller, Chartered Professional AccountantCPA, Chartered AccountantCA
Assistant Auditor General

Sophie Miller has been serving as Assistant Auditor General since 2020 and has nearly 2 decades of experience in auditing, business strategy, accounting, and financial analysis, with a broad range of technical and leadership skills. She is also fluently bilingual.

Through her work at the OAG, Ms. Miller has developed extensive knowledge of the International Financial Reporting Standards, the Public Sector Accounting Standards, and other reporting frameworks.

Ms. Miller previously served on 3 different boards of directors that were part of the Fédération des caisses populaires de l’Ontario. Since 2020, she serves on the board of directors and chairs the audit committee of the Desjardins Ontario Credit Union.

Martin Dompierre
Assistant Auditor General

Martin Dompierre, Assistant Auditor General
Martin Dompierre
Assistant Auditor General

Martin Dompierre has been serving as Assistant Auditor General since January 2019. In this role, Mr. Dompierre oversees the performance audit practice. He has more than 25 years of experience in the federal public service.

Since starting at the OAG in 1996, Mr. Dompierre has gained experience in performance audit operations, strategic planning, knowledge management, revenue management, and financial controls.

Prior to joining the OAG, Mr. Dompierre worked in the area of program evaluation and performance measurement for several departments and agencies, including the Canada Revenue Agency, the Canadian Food Inspection Agency, and Canadian Heritage.

Mr. Dompierre holds a bachelor’s degree in business administration from the Université du Québec and a master’s degree in public administration with a focus on program evaluation from the École nationale d’administration publique.

Nadine Roy
Assistant Auditor General

Nadine Roy, Assistant Auditor General
Nadine Roy
Assistant Auditor General

Nadine Roy has served as Assistant Auditor General since 2020. She has also served as Chief Information Officer since 2018 and Chief Security Officer since 2017. Ms. Roy has over 15 years of experience in the federal public service.

Since joining the OAG in 2007 as legal counsel, Ms. Roy has provided leadership in developing strategic and operational plans, including leading the establishment of the OAG’s security governance and security management processes and practices.

Prior to joining the OAG, Ms. Roy worked as a law clerk at the Federal Court and as a compliance and enforcement officer for Health Canada.

Ms. Roy holds a bachelor’s degree and bachelor of laws from the University of Ottawa. She passed the bar in 2007 and is fully bilingual.

Heather Miller
Assistant Auditor General

Heather Miller, Assistant Auditor General
Heather Miller, Chartered Professional AccountantCPA, Certified Management AccountantCMA
Assistant Auditor General

Heather Miller has been with the OAG for more than 20 years in a variety of roles and has been serving as Assistant Auditor General since September 2021.

In her role as Assistant Auditor General, she is leading the OAG’s audit transformation initiative, which is aimed at increasing the impact of our reports.

During her career at the OAG, Ms. Miller has worked on performance audits, financial audits, and special examinations and on a variety of portfolios, including immigration, foreign affairs, revenue, and health. She has also worked on the Practice Review and Internal Audit team. All of this experience has given her extensive, first-hand, and well-rounded knowledge of the OAG and its products.

Ms. Miller holds a bachelor’s degree in business administration from Lakehead University in Thunder Bay, Ontario. She began her career in the private sector and joined the public service in 1998 at the Canada Revenue Agency.

Jean-René Drapeau
Assistant Auditor General

Jean-René  Drapeau, Assistant Auditor General
Jean-René Drapeau
Assistant Auditor General

Jean-René Drapeau joined the Office of the Auditor General in May 2023, when he was appointed Assistant Auditor General and Chief Financial Officer.

Mr. Drapeau has more than 25 years of experience in the federal public service and has held executive positions at several departments and organizations. His career-long background has been mostly focused in Financial Management. He has also led the team responsible for the production of the public accounts of Canada at the Receiver General, and oversaw internal services functions such as procurement, facilities, and material and asset management.

In addition to serving as a finance leader for several years, Mr. Drapeau has held executive positions in government programs, such as Passport Canada and the Canadian Intellectual Property Office, where he acted as senior change agent while directing and spearheading organization-wide transformational initiatives.

Jean-René is a Chartered Professional Accountant (CPA) and holds a Bachelor of Business Administration from l’Université du Québec.

Marjolaine Guay
Acting General Counsel

Marjolaine Guay, Acting General Counsel
Marjolaine Guay
Acting General Counsel

Marjolaine Guay has been with the Office of the Auditor General of Canada since 2018. With a strong background in law and public administration, she served initially as Counsel and then as Senior Counsel before being appointed in September 2024 as Acting General Counsel.

Ms. Guay brings more than 25 years of experience in the federal public service, including more than 16 years at the Department of Justice Canada. During her tenure there, she provided strategic and expert legal advice to senior officials at the Department of Finance Canada, the Treasury Board of Canada Secretariat, and the Public Service Commission of Canada. Her legal expertise spans labour and employment law as well as administrative law.

In addition to a bachelor’s degree from the University of Manitoba, Ms. Guay holds a law degree and a master’s degree in public administration both from the Université de Moncton.

Julie Bastarache
Chief Audit Executive

Julie Bastarache, Chief Audit Executive
Julie Bastarache
Chief Audit Executive

Julie Bastarache has more than 2 decades of experience across the globe in the public, private and humanitarian sectors within a variety of fields, including external and internal audit, evaluation, risk management, finance, external relations, stakeholder engagement and partnership, communications, and public outreach. She is a fluently bilingual Acadian from New Brunswick’s east coast.

As the Chief Audit Executive, she is accountable for providing independent, objective assurance and consulting activities designed to add value and improve the Office’s operations. Prior to her appointment, Julie held the position of Director General, Evaluation and Integrated Risk Management at Public Services and Procurement.

Julie holds a Bachelor’s degree in business administration from Université Sainte-Anne in Nova Scotia. She is a member of the Chartered Professional Accountants bodies of New Brunswick and Ontario.

The Organization

The Office of the Auditor General of Canada (OAG) employs approximately 700 people between its head office in Ottawa and 4 regional offices in Vancouver, Edmonton, Montréal and Halifax.

Our Role

We conduct independent audits and studies that provide objective information, advice, and assurance to Parliament, territorial legislatures, boards of crown corporations, government, and Canadians.

Enabling Legislation

The Office of the Auditor General of Canada (OAG) has a legislative basis in the Auditor General Act, the Financial Administration Act, and a number of other statutes. The Auditor General’s powers and responsibilities are set forth in legislation passed by Parliament.

Since 1995, the Office of the Auditor General of Canada has a specific mandate related to the environment and sustainable development. This mandate is carried out by the Commissioner of the Environment and Sustainable Development (CESD), on behalf of the Auditor General.

The CESD’s role has continued to grow over time. The CESD now has responsibilities under the Auditor General Act, the Federal Sustainable Development Act, and the Canadian Net-Zero Emissions Accountability Act.

Our Employees

Our audit professionals are highly qualified in their fields and bring a rich mix of academic disciplines and experience to their work. They include accountants, engineers, lawyers, management experts, information technology professionals, environmental specialists, economists, historians, and sociologists. All audit staff have a graduate degree, or a bachelor’s degree and professional designation, and many have additional credentials.

Auditors are organized into teams that are assigned to audits of specific departments, agencies, or Crown corporations, and audits of Canada’s three territories. They are supported in their work by specialists in law, professional practices, international relations, information technology, knowledge management, human resources, financial management, communications, and parliamentary liaison.

Our Values

All OAG employees adhere to a Code of Values, Ethics and Professional Conduct that serves to encourage and maintain a professional work environment, and to maintain and enhance the confidence of the public and the government in the Office’s integrity. The Code also clearly outlines employee responsibilities to Parliament, audit entities, the public, and the Office. Once a year, employees are required to certify that they comply with this code.

Five core values drive how OAG employees conduct themselves and their work.

  • Democracy and independence
    We are an officer of Parliament that is independent of government. Our reports are based on evidence collected in accordance with our policies and professional auditing standards. We bring a non-partisan, objective, and fair approach to our work.
  • Respect for people
    We are committed to providing a working environment in which all are treated with dignity and respect and encouraged to realize their full career potential. We encourage open and honest communication to create a climate of trust and teamwork. We value each other’s talent and diversity and support learning and work-life balance.
  • Integrity and professionalism
    We sustain public confidence by conducting ourselves, in everything we do, with honesty and integrity and in a manner that meets the highest standards of professional conduct.
  • Stewardship and serving the public interest
    We focus on significant issues to make a positive and measurable impact. In particular, we promote government accountability for the collection and use of public funds and for the results achieved. We also promote continuous improvement of the environment and sustainable development.
  • Commitment to Excellence
    We meet the highest standards of professionalism in our work with Parliament and those we audit. We are committed to continuously improving our processes and practices and delivering products and services of the highest quality. We share our experience with others and contribute to the advancement of the legislative audit discipline in Canada and abroad.

We strive to be a model organization for the federal government. We treat people fairly. Our audit plans are strategic and risk-based, our reports are focused on results, and our effectiveness is measured and reported annually to Parliament. Our policies and practices are aligned with our vision and values, and our processes are economical, efficient, and responsive.

Planning and Results

The Office of the Auditor General of Canada (OAG) produces various reports that set forth its plans and priorities, review its performance, and demonstrate its commitment to employment equity. The Office also prepares a sustainable development strategy every three years.

The Office periodically surveys its employees to evaluate its success in achieving its objective of providing a work environment where employees are satisfied and engaged.

The Office also prepares

Finally, the OAG conducts periodic surveys of Parliamentarians and other users of our reports to help us ensure that we are meeting their needs.

Quality Assurance

The Office of the Auditor General of Canada (OAG) seeks to adhere to the highest standards, and is committed to continuous improvement in all areas of its operations. The Office ensures the quality of its audit work in a variety of ways.

Quality Assurance Reviews

We systematically seek assurance that our work meets professional standards through:

  • compulsory audit methodology that is anchored in professional auditing standards;
  • quality checks throughout the audit and post audit;
  • periodic reviews from external organizations; and
  • input from external experts for our performance audits.

We also subject all of our audit products to regular practice reviews, and conduct internal audits that focus on the Office’s management and administration. These are carried out in accordance with the annual Practice Review and Internal Audit Plan.

Every year, we review our system of quality control to ensure it is operating effectively. Results are communicated to the Office’s management and to all staff.

The Green Ribbon Panel

In 2007, the Auditor General of Canada asked an independent panel of experts—the “Green Ribbon Panel”—to examine implementation of the Office of the Auditor General’s (OAG) environment and sustainable development mandate to date, and explore opportunities within the mandate that would allow us to serve Parliament better.

In its report, Fulfilling the Potential—A Review of the Environment and Sustainable Development Practice of the Office of the Auditor General of Canada (2008), the Green Ribbon Panel made nine recommendations, all of which were accepted. Two of these recommendations resulted in the drafting of a discussion paper in 2010: Managing Sustainable Development.

The Office subsequently prepared a Response to the Report of the Green Ribbon Panel reflecting the status of implementation of those nine recommendations.

Who Audits the OAG?

Every year, an external auditor appointed by the Treasury Board of Canada audits the OAG’s financial statements. The auditor’s report is submitted to the Treasury Board and is tabled in the House of Commons.

Like other federal government departments and agencies, the OAG submits annual spending estimates to Parliament and appears before the Standing Committee on Public Accounts to explain its estimates, priorities, and management practices.

The OAG also voluntarily subjects its work to independent external reviews.

A Brief History

John Lorn McDougall, a former member of Parliament, was appointed the first independent Auditor General of Canada in 1878. Up to that point, the job had been performed by the deputy minister of finance.

At the time, the Auditor General had two main functions:

  • to examine and report on past transactions, and
  • to approve or reject the issuance of government cheques.

The Auditor General’s annual reports to the House of Commons in that era listed every single government transaction, from the purchase of bootlaces to contracts for bridge building. Those detailed records revealed a focus different from the work of the federal audit office of our day. But like today, the Auditor General of the late 19th century was expected to report on whether public money was spent the way Parliament intended.

In 1931, Parliament transferred responsibility for issuing cheques to a newly created government official, the Comptroller of the Treasury. This drew a clear line between the duties of government and the auditor: the government was responsible for collecting and distributing public funds, while the auditor was responsible for examining and reporting on how those funds were handled.

The work of the Office began to move in its current direction in the 1950s, when the Auditor General began to report on "non-productive payments." These were transactions that, while legal, provided no apparent benefit to Canadians. The reports were controversial, however, because government officials felt the Auditor General was commenting on government policy and therefore going beyond his mandate.

The 1977 Auditor General Act clarified and expanded the Auditor General’s responsibilities. In addition to looking at the accuracy of financial statements, the Auditor General was given a broader mandate to examine how well the government managed its affairs. The new Act maintained the important principle that the Auditor General does not comment on policy choices but does examine how policies are implemented.

Further amendments to the Act in 1995 established the position of Commissioner of the Environment and Sustainable Development within the Office of the Auditor General of Canada.