Posted by & filed under Auditing, Canadian Government.

Description: This past Tuesday night a major ice storm knocked over 100,000 NB Power customers off the grid, and by weekend thousands of New Brunswickers were still without electricity. With colder winter weather settling in, after a few days near the zero mark, citizens are facing both darkness and cold. A number of communities have declared a state of emergency. The federal government has offered the aid of the military if it is required.

Date: January 28, 2017



Discussion Points:

1) What is the longest you have ever been without power? What challenges did you face?

2) How would a government account for the costs associated with an emergency like this?

3)  What might be some additional risk issues an auditor would have to identify in auditing the expenditures for an emergency situation like this?

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