My office does the audits for most of the parent Crown corporations. For a few, we're not the ones doing the audits.
We audit these corporations' annual financial statements. However, we don't conduct performance audits in the same way as we do for departments. We're required by law to conduct special examinations once every 10 years, but they have more to do with processes related to the management of the Crown corporation.
We ensure that Crown corporations provide good accountability based on accounting standards, not all the data in the Public Accounts of Canada.
To ensure better accountability, we would need changes to the legislation related to our special examination mandate. That would perhaps give us a little more flexibility with respect to smaller Crown corporations.
A museum is currently undergoing exactly the same special examination as the Canada Mortgage and Housing Corporation. The latter is a large organization compared to a museum, which has 100 or fewer employees. It would help if we had a little more flexibility.
The government must decide whether it wants Crown corporations to provide more information to the public. Whatever the case may be, Crown corporations currently use the appropriate accounting standards.