Report Of The Comptroller Of Public Accounts

Report on the State of Comptrollership in the Government of Canada March 2011 Report on the State of Comptrollership in the Government of Canada © Her Majesty the Queen in Right of Canada, represented by the President of the Treasury Board, 2011 Catalogue No. [...] Report on the State of Comptrollership in the Government of Canada 1 Context of This Report Background and context The comptrollership regime in place today is the result of a series of renewal initiatives undertaken over the past few years. [...] Accounting officers have a legal obligation to appear before committees of the Senate and the House of Commons and answer questions on the management responsibilities set out in section 16.4 of the Financial Administration Act; Reinforcing the principles of fairness, openness and transparency in contracting and procurement; introducing a code of conduct for procurement; and improving departments [...] Report on the State of Comptrollership in the Government of Canada 3 In addition to the MAF, the Office of the Comptroller General of Canada (OCG) relies on information and findings from other sources such as reports by the Office of the Auditor General of Canada, departmental audit committees and the Standing Committee on Public Accounts; departmental audits and evaluations; and each department's [...] Report on the State of Comptrollership in the Government of Canada 5 Introduction: Purpose of This Report This report provides an overview of the health of the comptrollership function across the Government of Canada, as of March 31, 2011.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.