Independent Advisors

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

Flow chart showing committees that give advice to the Auditor General that have members from outside of the Office of the Auditor General of Canada
Text version

This flow chart shows that the Auditor General receives advice from four groups that have members outside the Office: the Audit Committee, the Panel of Senior Advisors, Advisors on Indigenous Issues (First Nations and Inuit) and the Independent Accounting and Financial Auditing Advisory Committee.

The Commissioner of the Environment and Sustainable Development reports to the Auditor General and is advised by the Panel of Environmental Advisors.

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

The Committee is responsible for

  • reviewing compliance with laws, regulations, policies, and standards of ethical conduct;
  • reviewing the Office’s risk profile and risk management arrangements;
  • reviewing the Office’s internal controls;
  • overseeing the work of the Office’s external and internal auditors, and its practice review function;
  • reviewing the Office’s financial statements with management and recommending whether the Auditor General should approve them; and
  • reviewing key reporting documents, such as the Departmental Plan and the Departmental Results Report and providing comments on them.

Report of the Audit Committee to the Auditor General of Canada

The Panel of Senior Advisors provides strategic advice to the Auditor General on his work. In particular, it advises on

  • current or potential issues or major work themes for the Office of the Auditor General of Canada,
  • issues that should be raised in the Auditor General’s reports to Parliament, and
  • emerging issues that the Office should consider in its planning.

The members of the Panel of Senior Advisors, who are selected by the Auditor General, report as personal advisors to him. The panel meets twice a year, at the call of the Auditor General, who is the Chair. Members are encouraged to suggest items for discussion.

Advisors on Indigenous Issues. The Office obtains advice on Indigenous issues. This includes issues of relevance to First Nations and Inuit Communities. Advisors advise the Auditor General on issues that include

  • current or potential areas of study or audit,
  • issues that should be raised in the Auditor General's reports to Parliament, and
  • emerging issues that the Office should consider in its planning.

The Auditor General chairs the Panel of Advisors on First Nations Issues. Panel members are selected by the Auditor General, and report as personal advisors to him. The panel meets once a year, at the call of the Auditor General, who is the Chair. Members are encouraged to suggest items for discussion.

The Office consults with Inuit leaders on Inuit issues. This helps inform both our federal work and that which we report to the Territorial legislatures. These consultations can take different forms including bilateral discussions with national and regional leaders and also through bringing advisors together in a group.

The Independent accounting and financial auditing advisory committee provides advice to the Auditor General on his audits of the financial statements of the Government of Canada, Crown corporations, and various other public sector entities. In particular, it advises on

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

The members of the Independent accounting and financial auditing advisory committee, who are selected by the Auditor General, report as personal advisors to him. The committee meets one or two times 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 Office of the Auditor General of Canada;
  • issues that should be raised in the Commissioner’s reports to Parliament; and
  • emerging environmental and sustainable development issues that the Office should consider in its planning.

The members of the Panel of Environmental Advisors, who are selected by the Commissioner of the Environment and Sustainable Development, report 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.