FAQs
Who is the auditor general?
The current auditor general is Michael A. Pickup and he was appointed to an eight-year term in July 2020 directly following his six-year term as Nova Scotia’s auditor general. Pickup is Indigenous, a status Indian member of the Miawpukek First Nation of Newfoundland. He is also a member of the LGBTQIA2S+ community. In July 2024 he announced his retirement and his term as B.C.’s auditor general will conclude on November 15, 2024.
What is the auditor general’s role?
The auditor general is the Legislative Assembly of British Columbia’s independent auditor. The Office of the Auditor General conducts independent audits advising on how well government is managing its responsibilities and resources. This work contributes to improved financial reporting, programs, and services for the benefit of the people in B.C.
Who audits the auditor general?
Per section 23 of the Auditor General Act, the Select Standing Committee on Finance and Government Services appoints an independent, external auditor (currently BDO) to audit the office’s financial statements annually. The auditor’s opinion must be included in the office’s annual report.
To promote the highest level of transparency and accountability, the office has taken the additional step of having our annual report and service plan audited by an independent external auditor. This audit consists of assessing whether the report meets the requirements of the BC Reporting Principles:
Principle 1 – Explain the public purpose served
Principle 2 – Link goals and results
Principle 3 – Focus on the few, critical aspects of performance
Principle 4 – Relate results to risk and capacity
Principle 5 – Link resources, strategies and results
Principle 6 – Provide comparative information
Principle 7 – Present credible information, fairly interpreted
Principle 8 – Disclose the basis for key reporting judgements
How is the auditor general different than the attorney general?
The auditor general is non-partisan and independent of government and reports directly to the Legislative Assembly. The Office of the Auditor General conducts audits, reports on how well government is managing its responsibilities and resources, and makes recommendations for continuous improvement.
The attorney general administers justice and provides legal advice to government and is part of core government.
Who does the auditor general audit?
The auditor general is the auditor of the government reporting entity (GRE) which consists of ministries, Crown corporations, and other government organizations such as universities, colleges, school districts, health authorities, and similar organizations that are controlled by or accountable to the provincial government.
What types of audits does the office conduct?
The bulk of the work we do consists of financial and performance audits. We also review the progress on implementing our recommendations reported by organizations. This work is carried out in accordance with assurance standards of Charted Professional Accountants of Canada (CPA Canada). The office also produces information reports and examination reports as necessary.
How are audit topics chosen?
We regularly assess the government environment, and rank potential audit topics based on a combination of impact (on dollars and people), urgency, and our capacity to do the work.
To accommodate emerging priorities, our work plan is reviewed and adjusted regularly. We assess the interest of legislators, MLAs, and the public in potential audit topics, review these suggestions carefully, and incorporate them in our planning where possible.
We encourage you to send us your suggestions.
What is the largest audit you perform?
The audit of government’s Summary Financial Statements is the largest audit the Office of the Auditor General performs each year.
What are financial statements?
Financial statements are standardized documents that describe an entity’s financial performance and condition over a set period of time, often the fiscal year cycle.
What is a financial statement audit?
A financial statement audit is a standardized process applied to a set of financial statements, such that an independent auditor can render a formal auditor’s opinion, which is usually attached to the front of the financial statements.
What is the purpose of a financial statement audit?
A financial statement audit provides assurance that:
- The statements are presented fairly in accordance with standards that are generally accepted within the accounting profession.
- An independent audit process has been applied, subject to the limitations of an audit and scope applied, as described in the auditor’s report.
- Readers of the audited financial statements can derive comfort about the true and fair presentation of the financial statements (subject to the inherent limitations of the audit process).
How do I apply for a job?
Visit our Careers to view current opportunities and then Apply Now to submit your application” Should say ‘Visit our careers page to apply to current openings or learn more about the work of our office and reasons to join.
How do I make an audit suggestion?
We encourage you to send us your suggestions through the contact info on this page.
My organization is being audited. What do I do?
Our financial audit process and performance audit process are described for you in detail on this site. Preparing for a financial audit also contains some helpful tips and information.