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In addition to the tables in this section, the following supplementary information tables can be found on the Treasury Board of Canada Secretariat’s website or on the Office of the Auditor General website.
Auditor General—Spring Report
Auditor General—Status Report (follow up on previous audit work)
Commissioner of the Environment and Sustainable Development
Auditor General—Fall Report
Report to the Board of Internal Economy of the House of Commons
Report to the Senate Committee on Internal Economy, Budgets and Administration
Commissioner of the Environment and Sustainable Development
Our international strategy has the following four goals:
The standard-setting boards of The Canadian Institute of Chartered Accountants decided to adopt International Standards on Auditing in 2010 and International Financial Reporting Standards in 2011. The Office plays an active role in shaping these standards, particularly as they relate to the public sector. To that end, 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. In January 2008, the Auditor General became a member of the International Public Sector Accounting Standards Board of the International Federation of Accountants.
The Office is also a member of the Professional Standards Committee’s Subcommittee on Financial Audit Guidelines of the International Organization of Supreme Audit Institutions (INTOSAI). This subcommittee supports and actively contributes 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.
Employees of the Office participate in various INTOSAI committees, including the Subcommittee on Performance Audit, the Working Group on Information Technology Audit, the Working Group on Environmental Auditing, the Working Group on Value and Benefits of Supreme Audit Institutions, the Capacity Building Committee, the Subcommittee to Promote Increased Capacity Building Activities Among INTOSAI Members, and the Task Force on the Global Financial Crisis. The Auditor General assumed the chair of the Professional Standards Committee’s Subcommittee on Accounting and Reporting of INTOSAI in November 2007.
The Office is actively involved in helping to build capacity in audit institutions located in French sub-Saharan Africa, in partnership with the Canadian International Development Agency (CIDA) and two executing agencies. We provide training to auditors from other national audit offices as part of the International Legislative Audit Office Assistance Program for Improved Governance and Accountability of the CCAF-FCVI Inc. This CIDA-funded program, which was established in 1980, brings auditors from other national audit offices to Canada for 10 months of training in performance auditing, accountability, and governance.
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 following tables summarize our targets and actual performance for 2009–10 and our targets for 2011–12 (Exhibits 11 and 12).
Objectives and indicators | 2009–10 Actual | 2009–10 Target | 2011–12 Target |
---|---|---|---|
Our work adds value for the key users of our reports | |||
Percentage of audit committee chairs who find our financial audits add value | 95 | 90 | 90 |
Percentage of members of selected parliamentary committees who find our performance audits add value | 931 | 90 | 90 |
Percentage of board chairs who find our special examinations add value | 80 | 90 | 90 |
Our work adds value for the organizations we audit | |||
Percentage of Crown corporation and large department senior managers who find our financial audits add value | 85 | 80 | 80 |
Percentage of department senior managers who find our performance audits add value | 56 | 70 | 70 |
Percentage of Crown corporation chief executive officers who find our special examinations add value | 90 | 80 | 80 |
Key users of our reports are engaged in the audit process | |||
Number of parliamentary hearings and briefings we participate in relative to number of sitting days | 39/113 | maintain2 | maintain2 |
Percentage of performance audits reviewed by parliamentary committees | 68 | maintain2 | maintain2 |
Key users of our reports and the organizations we audit respond to our findings | |||
Percentage of reservations that are addressed from one financial audit to the next | 41 | 100 | 100 |
Percentage of performance audit recommendations substantially or fully implemented four years after their publication | 90 | 75 | 75 |
Percentage of significant deficiencies that are addressed from one special examination to the next3 | 50 | 100 | 100 |
Objectives and indicators | 2009–10 Actual | 2009–10 Target | 2011–12 Target |
---|---|---|---|
Our work is completed on time and on budget | |||
On time | |||
Percentage of financial audits completed on time4 | |||
Federal Crown corporations with statutory deadlines | 98 | 100 | 100 |
Other federal organizations with statutory deadlines | 100 | 100 | 100 |
Federal organizations with no statutory deadlines | 86 | 80 | 80 |
Territorial organizations | 64 | 60 | 60 |
Percentage of performance audit reports completed by the planned tabling date as published in the Report on Plans and Priorities | 96 | 90 | 90 |
Percentage of special examination reports delivered on or before the statutory deadline | 100 | 100 | 100 |
On budget | |||
Percentage of audits completed on budget5 | |||
Financial audits—federal Crown corporations | 90 | 70 | 80 |
Financial audits—other federal organizations with statutory deadlines | 84 | 70 | 80 |
Financial audits—federal organizations without a statutory deadline | 89 | 70 | 80 |
Financial audits—territorial organizations | 60 | 60 | 80 |
Performance audits | 96 | 70 | 80 |
Special examinations | 90 | 70 | 80 |
Our audit reports are reliable | |||
Percentage of internal practice reviews that find the opinions and conclusions expressed in our audit reports are appropriate and supported by the evidence | 100 | 100 | 100 |
Percentage of internal practice reviews and external reviews that find our Quality Management System is suitably designed and operating effectively | Mostly6 | 100 | 100 |
We provide a respectful workplace | |||
Percentage of employees who believe the Office is either an above-average place to work or one of the best places to work | 787 | 80 | 80 |
Percentage of management who meet our language requirements | |||
Assistant auditors general and principals | 85 | 100 | 100 |
Directors in bilingual regions | 84 | 75 | 75 |
Percentage representation relative to workforce availability for | |||
Women | 117 | 100 | 100 |
People with disabilities | 117 | 100 | 100 |
Aboriginal peoples | 137 | 100 | 100 |
Members of visible minorities | 90 | 100 | 100 |
Percentage retention of audit professionals | 89 | 90 | 90 |
1 The results shown for 2009–10 are from the survey of parliamentarians conducted in June 2010. 2 There is no numeric target for these indicators as they depend on the number of sitting days and other factors beyond our control. Instead, the target is to maintain the number of parliamentary hearings and briefings we participate in, relative to the number of sitting days, and to maintain the percentage of audits reviewed by parliamentary committees. 3 In light of the change in the Financial Administration Act to the frequency of special examinations, we will be reviewing the appropriateness of this indicator in 2011–12. 4 “On time” for financial audits means the statutory deadline where one exists (usually 90 days after year end), or 150 days after the year end where no statutory deadline exists. 5 “On budget” means that the actual hours to complete an audit did not exceed the budgeted hours by more than 15 percent. 6 The result for 2009–10 is based on the findings of an international peer review led by the National Audit Office of Australia. It concluded that the Quality Management System (QMS) was suitably designed for all product lines and operating effectively for the performance audit and special examination practices. The QMS was generally operating effectively for the annual audit practice, but the peers identified two areas for improvement. These findings were similar to our internal practice reviews. 7 The employee survey results shown were received in May 2010. We conduct employee surveys every two years. |