NCJ Number
65770
Journal
C A MAGAZINE Volume: 111 Dated: (DECEMBER 1978) Pages: 22-31
Date Published
1978
Length
10 pages
Annotation
THIS ARTICLE, WRITTEN BY CANADA'S AUDITOR GENERAL, JAMES J. MACDONELL, PROVIDES AN OVERVIEW OF THE HISTORY AND THE PRESENT ACCOMPLISHMENTS OF THE OFFICE OF THE AUDITOR GENERAL OF CANADA (OAG).
Abstract
THE ARTICLE HIGHLIGHTS THE CAREERS OF THE SIX AUDITOR GENERALS WHO PRECEDED MACDONELL. IMPORTANT EVENTS INCLUDE THE CREATION OF THE OFFICE OF THE COMPTROLLER OF THE TREASURY WHICH RELIEVED THE OAG OF THE RESPONSIBILITY FOR CHECK ISSUES CONTROL, CANADA'S ELECTION TO THE THREE-MEMBER BOARD OF AUDITORS OF THE UNITED NATIONS (UN), AND THE COUNTRY'S LEADING ROLE IN FOUNDING THE INTERNATIONAL JOURNAL OF GOVERNMENT AUDITING. HOWEVER, WHEN MACDONELL ENTERED OFFICE, HE FOUND THAT THE AUDIT OFFICE LACKED THE EXPERTISE FOR CONDUCTING COMPUTER AUDITS AND FELT THAT PARLIAMENT WAS CLOSE TO LOSING OR HAD ALREADY LOST EFFECTIVE CONTROL OF THE PUBLIC PURSE. THIS LED TO THE APPOINTMENT OF THE FIRST COMPTROLLER GENERAL OF CANADA. UN ACCOMPLISHMENTS INCLUDE THE FORMULATION OF THE AUDIT OPERATIONS COMMITTEE TO UNIFY AND INTEGRATE UN AUDIT PLANS, PROGRAMS, AND OPERATIONS AND SHIFTING THE EMPHASIS FROM TRANSACTION AUDITING TO SYSTEMS-BASED AUDITING FOR THE U.N. AS IS DONE IN CANADA. MACDONELL IS ALSO RESPONSIBLE FOR THE FORMATION OF THREE INDEPENDENT ADVISORY COMMITTEES; THE PASSING OF THE AUDITOR GENERAL ACT, WHICH, IN SHORT, PROVIDES THE AUDITOR GENERAL WITH MORE FREEDOM AND POWER TO REGAIN GOVERNMENT CONTROL OF THE TAXPAYERS' MONEY; THE INTRODUCTION OF A COMPREHENSIVE AND CYCLICAL PLAN WHICH INVOLVES FINANCIAL AND MANAGEMENT CONTROLS, REPORTING TO PARLIAMENT, AND FINANCIAL AUTHORITY AND EDP AUDITING; AND USING THE AUDIT OFFICE AS A TRAINING GROUND FOR HIGHLY QUALIFIED GRADUATES. A CHART OUTLINING THE ORGANIZATION OF THE OAG IS INCLUDED. (JLF)