Role of the Audit Committee

The purpose of the Audit Committee is to provide independent advice and assurance on the effectiveness of Elections Canada governance, risk management, control, audit and reporting practices. In doing so, the committee ensures that the Chief Electoral Officer receives independent and objective advice, guidance and assurance on the adequacy of Elections Canada stewardship, management and accountability practices.

The Audit Committee also provides advice and guidance to the Chief Electoral Officer in relation to his duties as Accounting Officer of Elections Canada, in accordance with requirements of the Federal Accountability Act and other similar legislation applicable to Elections Canada.

The Audit Committee is mandated to advise on the following areas of responsibility:

• Values and Ethics
• Risk Management
• Management Control Framework
• Internal Audit Function
• Audits of the Office of the Auditor General and Other Agents of Parliament
• Follow-up on Management Action Plans
• Financial Statements and Public Accounts Reporting
• Accountability Reports