The Auditor General is an independent officer of Parliament or a provincial legislature who examines government spending and operations to ensure public money is used properly. Unlike financial auditors who verify accounting accuracy, the Auditor General conducts performance audits (also called value-for-money audits) assessing whether programs achieve their goals efficiently and effectively. Auditor General reports often identify wasteful spending, mismanagement, or programs failing to deliver results, creating public pressure for improvement. The position's independence from government is constitutionally protected, allowing fearless criticism of any department. Both the federal government and most provinces have Auditors General.