BEAUREGARD, Claude; DUMAS, Albert <br/><br/>
Le vérificateur général du Québec et la vérification d´optimisation des ressources :  évolution et perspectives 

 - Toronto :  IPAC,  Summer 2004 
<br/><br/> The Quebec Auditor General (QAG), through value-for-money audits (VFMA), is having a growing impact on the Quebec public administration, with relevance and credibility being the cornerstones of its decisions. To be relevant, the QAG has adopted the “apprehended deficiency” approach that targets problem situations instead of entities. Accordingly, throughout the audit process, the QAG must ensure that the deficiency is real otherwise the VFMA must be terminated.  The audit process includes a comparison of the situation against a standard. In addition, to be credible when conducting a VFMA, the auditor must develop a standard by means of benchmarking. We have found that the QAG is adapting to the changes taking place in public administration. Quebec’s new Public Administration Act requires performance reports from public entities. If these reports play their statutory role, they will probably need to be certified by the QAG. This task, given its scope, will represent a real challenge for the QAG