A Message from the Auditor General
This document has been prepared to provide you with information about the Office of the Auditor General, Province of New Brunswick, and what we can offer you. In preparing this document we have attempted to answer questions most often asked by prospective employees.
The mandate of the Office is legislated in the Auditor General Act. This mandate provides for audits broader in scope than those performed by many auditors. In addition to the normal financial audits we also perform compliance audits and value-for-money audits. This latter type of audit is intended to report on whether the taxpayers of the Province are receiving value for the money expended by government. These audits provide a variety of challenging work in government departments and agencies.
We are looking for people interested in a career in auditing who have proven academic ability, a high degree of motivation, a desire for challenging work and a dedication to the task. If you are considering a career as a professional accountant I hope you will give serious consideration to our Office as a place to pursue your goal.
I have a special message for those of you who already have a professional accounting designation and are looking for a career change. As a value-for-money auditor in our Office you will learn valuable techniques to assess the efficiency and economy of systems and programs. You will gain an understanding of governance, accountability and performance reporting. And you will be able to make a contribution towards the improved delivery of public services in New Brunswick.
So whether you are a university student, looking for an accounting designation, or a qualified professional, I sincerely believe that you will find the work here to be rewarding both personally and professionally.
The Auditor General's Office is administered under the Auditor General Act. This Act gives the Auditor General a number of responsibilities, which can be summarized as follows:
1. to audit the accounts of the Province and certain Crown agencies, and to express an opinion on their financial statements;
2. to review the financial statements and management letters of Crown agencies not audited by the Auditor General and, at his discretion, to examine the working papers of these organizations' auditors; and
3. to report annually to the Legislative Assembly on the work of the Office.
The Auditor General is an officer of the New Brunswick Legislative Assembly. He assists the Legislative Assembly in holding the government accountable, by reporting on its stewardship of public funds and resources. This is accomplished by providing opinions on financial statements, by issuing the Auditor General's annual report to the Legislative Assembly and by appearing before its Standing Committees on Public Accounts and Crown Corporations.
Perhaps you are wondering about the audit mix in the Office; that is, what type of operation would you be auditing as a member of our staff? We believe we have a mix of assignments to challenge you.
The audits performed by the Office cover a wide array of activities as the operations of the various departments of the Government of New Brunswick impact on every sector in our society. We review government activities in education, economic development, farming, fishing, forestry, mining, health, human resources development, labour, municipal affairs, environment, tourism and transportation.
Our audits also include agencies throughout the Province representing various types of operations such as the hotel and tourism industry, legal aid services, municipal finance, lotteries, crop insurance, research and regional development.
We have a staff of twenty-five to accomplish our mandate. Our resources extend beyond the Office, however. Through an association with the legislative auditors in other provinces and the federal Auditor General, we have access to various training and technical materials. Meetings and discussions among the offices permit an interchange of information. As a result our Office could be considered as one of eleven in a partnership which extends across Canada.
Written and spoken competence in English is essential for employment in our Office. Since the Government of New Brunswick conducts business in both official languages (English and French), competence in both languages is essential for a certain number of our staff members.
Our Office has been approved by the New Brunswick Institute of Chartered Accountants as a training office for CA students.
We also support individuals wishing to obtain their CMA or CGA designation.
In New Brunswick, the way to complete the formal training to become a Chartered Accountant is through the Atlantic School of Chartered Accountants (ASCA).
Students following this route are required to enrol in the ASCA program of post graduate studies leading to the designation "Chartered Accountant". This program consists of correspondence and summer school courses spread over two to three years. Your actual time on the program will depend in part on your undergraduate degree and the course exemptions granted on admission to the program. Most of our staff have degrees in business administration or commerce; some, however, have degrees in fields such as computer science, science, economics, nutrition and sociology.
The educational program conducted by ASCA includes courses in Accounting, Finance, Management Information Systems, Auditing and Taxation.
It is quite possible for you to finish all the courses, and successfully complete the Uniform Final Examinations leading to the designation in a two or three year period. Before you will be awarded the designation by the New Brunswick Institute of Chartered Accountants you must complete a thirty-month period of employment with a training office such as ours.
As a student in the Auditor General's Office you will take the same course of studies as students who obtain employment with CA firms in the Atlantic Provinces.
The Office supplements these professional programs with a series of in-house courses. These include a staff orientation course, courses on audit skills and techniques, and training in the use of specialized computer software.
The learning process does not end on receipt of the professional designation. Professional staff are encouraged to take courses in speciality areas to better equip them for the work required of the Office.
Substantial assistance is provided for student education costs. Time off with pay is provided for summer school and approved professional development courses.
The Office encourages staff with professional designations to continue their education and provides financial assistance to help in an approved program of self development.
Your job responsibilities will increase as you gain experience in the Office and progress through your courses. Naturally, your salary will increase as well!
Professional positions in the Office include senior auditor, audit supervisor and audit director.
There are career opportunities in our Office after you receive your professional designation. We hope you will stay and grow with us. However, your training as a professional accountant and experience in our Office will prepare you for other career alternatives. Former members of our staff are now employed in senior positions in various government departments and agencies, some are in public practice, others are employed by our universities and some are in senior positions in the private sector.
It is our belief that staff should be periodically told how they are performing through a formal evaluation process and they should be given an opportunity to provide input into the process.
At the beginning of the review period a performance plan is prepared jointly by senior personnel and those whose performance is to be evaluated. This defines the major responsibilities of staff, performance expectations and the key result areas. Periodic reviews compare actual performance with expected performance and identify areas where improvements can be made.
We offer competitive salaries to all levels of staff. Salaries are reviewed at least annually and are revised on the basis of your performance in the Office and progression in your studies.
A comprehensive benefits package is available to employees. This includes medical and dental coverage, group life and disability insurance, and a pension plan.
Employees are entitled to three weeks vacation with pay after one year's service. This increases to four weeks after eight years.
Most of our audit work is performed centrally in Fredericton, the provincial capital. However, some travel is required to review the operation of district or branch offices of various government departments or agencies throughout the Province. Travel is distributed among staff so that time away from Fredericton is not excessive.
Overtime may be required from time to time but is generally minimal.
We hope this brochure has given you some insight into our Office. We hope you will wish to further explore the opportunities in the Office. If so please contact Janice Leahy, our Deputy Auditor General, at:
of the Auditor General