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L’audit législatif aux frontières du pouvoir et de la politique

Author

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  • Bertrand Malsch
  • Danielle Morin

Abstract

Sheila Fraser was Auditor General (AG) of Canada from 2001 to 2011. We analyze how she used her power to break the structure of complicity that often links legislative auditors? actions to politicians? interests. Our study is built around the Sponsorhip Program scandal that occurred in 2004 after one of AG Fraser?s reports was published. We found that AG Fraser wielded multi-dimensional power by mobilizing statutes and regulations when managing overt conflicts with public authorities (level 1), by protecting her territory and escaping the image of ?technician? that Auditors General often project (level 2), and by her discourse, which portrayed AG Fraser as a ?savior? independent from politicians? games and at the service of the Canadian population (level 3). Our study contributes to the literature on legislative audit by underscoring the complexity of the power exercised by Auditors General, and by highlighting the porosity of the frontiers of regulatory and political territories.

Suggested Citation

  • Bertrand Malsch & Danielle Morin, 2017. "L’audit législatif aux frontières du pouvoir et de la politique," ACCRA, Association francophone de comptabilité, vol. 23(1), pages 75-96.
    • Handle: RePEc:cai:accafc:cca_231_0075
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