The Office of the Auditor General as a “Trusted Partner” of Government: Assessing the CERB and CEWS Audits

Abstract We explore the Office of the Auditor General (OAG)'s power and relationship with Parliament through the performance audit reports and evidence regarding two major COVID‐19 benefit programs: the Canada Emergency Response Benefit (CERB) and the Canada Emergency Wage Subsidy (CEWS). We found that OAG would rather be seen as a “trusted partner” in governments' performance improvements, than only serving as a watchdog of the government. While the work between OAG and Parliament strengthens formal and political accountability in Canada's parliamentary system, this relationship is not free of tensions or issues.