Legislative Auditing

In Canada’s parliamentary system, legislatures are responsible for overseeing government activities and holding governments accountable for their handling of public money.

Legislative auditing plays a central role in holding governments to account. It provides objective information, advice, and assurance that legislatures can draw on in their scrutiny of government spending and performance. Elected representatives need this independent reporting so they can effectively question or challenge the government on its actions.

The Office of the Auditor General of Canada is responsible for legislative auditing of the federal government. It also audits the three territorial governments.

The Office carries out three main types of legislative audits:

• Financial audits;
• Special examinations; and
• Performance audits.