F.6 Illegal and Improper Activities

  1. The Office of the Auditor General of Canada (Office) Workplace Investigations Policy specifically prohibits certain activities. Further, it requires approval of senior management before actions may be taken regarding certain other types of transactions.

  2. The prohibitions cover wrongdoing activities such as

    1. a contravention of any Act of Parliament or of the legislature of a province, or of any regulations made under any such Act;

    2. a misuse of public funds or a public asset;

    3. a gross mismanagement;

    4. an act or omission that creates a substantial and specific danger to the life, health, or safety of persons, or to the environment, other than a danger that is inherent in the performance of the duties or functions of an employee;

    5. a serious breach of a code of conduct applicable to employees; and

    6. knowingly directing or counselling a person to commit a wrongdoing set out in any of paragraphs (a) to (e).

  3. Practice Review and Internal Audit (PRIA) staff members should be thoroughly familiar with these prohibitions and be diligent in watching for indications. It is especially important that financial records under audit be reviewed for compliance with this policy.

  4. The intent of this ongoing review of compliance is not to identify inadvertent clerical errors, but rather to focus on impropriety, regardless of materiality. Such transactions must be reported to the Chief Audit Executive by PRIA staff.

  5. Instructions concerning additional audit steps to be performed, facts, correspondence, and other matters will be handled on a case‑by‑case basis. PRIA staff will not interpret legality or pass judgment on legal questions. This determination can only be made after PRIA has completed the investigation and analysis of applicable law, and has received consultation from the Legal Services.

Last modified:
2018-03-22