Posted by & filed under Auditing, Ethics.

Description: If you are an auditor general, you’re probably used to being the one asking the questions. Auditors general in Canada are generally highly esteemed in the public and the press, and rarely have to face scrutiny of their own. But on September 7 the Auditor General of New Brunswick may face challenging questions from the Public Accounts Committee regarding why so many people have been leaving his office. Since the start of 2023, over one third of the 32 staff have left the Office, what seems to be a very high turnover rate.

Date:  August 17, 2023



Discussion points:

1) Have you ever seen an auditor general under scrutiny like this?

2) What do you think would be a reasonable turnover rate for an organization of this size?

3) On page 1-10 of Wiley’s Auditing: A Practical Approach you will find the beginning of a section on Threats to Independence. All auditors must consider these Five Threats before taking on any assignment. Which of these threats do you think would create the most difficulty for a comptroller of an organization who immediately became the auditor of that same organization?

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