skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 65770 Find in a Library
Title: AUDITING THE GOVERNMENT OF CANADA - A CENTENNIAL CONSPECTUS
Journal: C A MAGAZINE  Volume:111  Dated:(DECEMBER 1978)  Pages:22-31
Author(s): J J MACDONNELL
Corporate Author: Canadian Institute of Chartered Accountants
Canada
Date Published: 1978
Page Count: 10
Sponsoring Agency: Canadian Institute of Chartered Accountants
Toronto, Ontario M4W 1G5, Canada
Format: Article
Language: English
Country: Canada
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)
Index Term(s): Audits; Canada; United Nations (UN)
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=65770

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.