Operating context

As the legislative audit office of the federal government and of the 3 northern territories, the Office of the Auditor General of Canada’s (OAG’s) operational context is most affected by developments in the auditing and accounting professions and by changes to government operations and expenditures.

The OAG’s operating environment is continuously evolving in response to external pressures. Recently, these have included the need to adapt to emerging technologies, such as artificial intelligence, and recent shifts in government spending decisions.

In 2026–27, we will continue to advance our organizational priorities while responding to the government’s call to emphasize productivity and efficiency through streamlining processes and operations and focusing on activities that provide the greatest value to Parliament, territorial legislatures, Crown corporations, and the public.

Internally, during the coming fiscal year, we will continue to advance our multi-year transformation initiative, which aims to innovate and modernize our auditing processes, operating approaches, and technologies, with a focus on data and digital enablement. This work will help us adapt to better meet current and future needs and challenges and enhance the value of our work for parliamentarians and Canadians.

More information on the operating context is available on the OAG’s website.