Vérificateur général du Québec

What Vérificateur général du Québec does

The Vérificateur général du Québec (VGQ) is an independent legislative audit institution of the National Assembly of Quebec, established in 1868 and operating under the Loi sur le vérificateur général enacted in 1985. The VGQ's mandate is to promote sound management of public funds and parliamentary oversight through four primary audit lines: financial audits, performance audits, compliance audits, and audits under the Sustainable Development Act. Its statutory scope covers nearly 300 public entities, including ministries, government agencies, Crown corporations, the health and social services network, the education network, and subsidy recipients across Quebec. In 2006, the institution was expanded to include the Commissioner for Sustainable Development role.

The VGQ delivers its work through a leadership team organized into 4 general audit directorates, 4 principal audit directorates, 22 audit directorates, and 6 administrative or advisory services directorates, with approximately 251–500 employees split between its Quebec City headquarters, a Montreal office, and regional presences across 7 of Quebec's 17 administrative regions. The organization produces annual multi-volume reports to the National Assembly, a pre-election fiscal report, the Sustainable Development Commissioner's annual report, and ongoing tracking of recommendations (e.g., 136 recommendations from 17 reports tracked in 2021–2022). Public-facing intake includes online forms for citizen contributions to audits, disclosures (dénonciations), and complaints.

The VGQ is not a commercial entity. It is funded exclusively through parliamentary credits granted by the National Assembly, which ensure institutional independence from the entities it audits. It does not sell products, charge fees, or generate commercial revenue. The Auditor General is appointed by the National Assembly for a non-renewable 10-year term via a two-thirds majority motion. The institution was led by Guylaine Leclerc until March 2025, with Christine Roy now serving as Vérificatrice générale.

Name

Vérificateur général du Québec

Legal name

Vérificateur général du Québec

Website

https://vgq.qc.ca

Company type

Private

Founded year

1868

Operating status

Operating

Headcount range

251–500 employees

Short description

The Vérificateur général du Québec is an independent legislative audit institution serving the National Assembly of Quebec, conducting financial, performance, compliance, and sustainable development audits across nearly 300 public entities.

Ownership category

akta.pro rank

Product category

Public Sector Audit Services

NAICS

Executive, Legislative, and Other General Government Support (921)

akta.pro primary industry

Financial Risk, Controls & Audit (Public Sector) (BPAIAEAH)

Keywords

• Public sector auditing
• Government financial audit
• Performance auditing services
• Compliance audit
• Sustainable development audit

Headquarters

HQ city

Quebec

HQ country

Canada

HQ region

North America

Offices7 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Infrastructure, Others

Revenue model

1. Government Appropriation: The Vérificateur général du Québec is funded exclusively through credits granted by the National Assembly of Quebec. The organization does not invoice its services to ministries or government organisms. This funding model ensures institutional independence from the entities it audits.

Go-to-market motion1 record

Distribution channels3 records

Marketing channels5 records

Core offering

The Vérificateur général du Québec is an independent legislative audit institution that conducts financial, performance, compliance, subsidy-utilization, and sustainable development audits of Quebec's public funds and government entities. It delivers its findings through annual multi-volume reports tabled with the National Assembly, the Sustainable Development Commissioner's annual report, and a pre-electoral fiscal analysis, and supports public participation through online disclosure, complaint, and audit-contribution intake forms.

Product overview

The Vérificateur général du Québec (VGQ) is a government audit institution that does not offer a commercial product in the traditional sense. Its core 'offerings' consist of public-sector audit services and published reports delivered to the National Assembly. The primary service lines are financial audits, performance audits, subsidy utilization audits, and special investigations. Key publications include the annual multi-volume Report to the National Assembly, the Sustainable Development Commissioner's annual report, and the pre-election financial analysis report. The VGQ also provides public-facing digital services in the form of online forms for disclosures (dénonciation), complaints, and audit contributions. All outputs serve parliamentary oversight and public accountability of Quebec's government entities.

Differentiator

Problem solved

Functional benefit

Products and services

• Audit financier Financial audit service encompassing the audit of financial statements, other financial information, and compliance audit of operations with applicable laws, regulations, policies, and directives. Aims to provide reasonable assurance that financial statements and information are free of material misstatements. Targeted at Quebec public entities and government organisms.
• Audit de performance Performance audit examining the means that managers use to administer resources economically, efficiently, and effectively, including audit of subsidy utilization and application of the Sustainable Development Act. Targeted at Quebec public entities and government organisms.
• Audit de l'utilisation des subventions Verification of the utilization of subsidies granted by a ministry or government body to an establishment, institution, association, or enterprise, conducted within financial, performance, or compliance audits. Targeted at subsidy recipients funded by Quebec public entities.
• Audit particulier ou enquête Special audits and inquiries conducted at the request of the government or the Treasury Council, focusing on specific investigations within the Auditor General's mandate. Targeted at Quebec government entities.
• Rapport de la commissaire au développement durable Annual report prepared by the Sustainable Development Commissioner containing observations and recommendations on the application of the Sustainable Development Act and the Electrification and Climate Change Fund. Targeted at the National Assembly and Quebec public entities.
• Rapport du Vérificateur général du Québec à l'Assemblée nationale Annual report tabled with the National Assembly presenting findings, conclusions, and recommendations from the Auditor General's audit work, delivered in multiple volumes throughout the year. Targeted at the National Assembly and the public.
• Rapport préélectoral Pre-electoral fiscal analysis evaluating the plausibility of the hypotheses and forecasts presented by the Minister of Finance before Quebec general elections. Targeted at the National Assembly and Quebec voters.
• Suivi des recommandations Annual tracking and reporting on the implementation status of the Auditor General's and the Sustainable Development Commissioner's recommendations across audited entities. Targeted at the National Assembly and audited Quebec entities.
• Formulaire de dénonciation Secure online form for reporting suspicious or improper situations such as inappropriate use of funds, embezzlement, fraud, or gross mismanagement within ministries or organizations under the Auditor General's jurisdiction. Available to citizens of Quebec.
• Formulaire de plainte Online complaint form for reporting dissatisfaction with the Auditor General's audit practices, including compliance with professional standards, laws, regulations, codes of ethics, or quality control systems. Available to citizens of Quebec.
• Formulaire de contribution à un audit Online form allowing citizens and organizations to contribute information relevant to ongoing or planned audits, enabling public participation in the audit process. Available to citizens and organizations.

Quantifiable outcome

• In 2021-2022, the VGQ followed up on 136 recommendations from 17 audit reports; three-quarters were applied or showed satisfactory progress.
• +2 more outcomes

Named customers5 records

Segments4 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Scale indicators3 records

Recent moves6 records

Expansion highlights5 records

Direct peers

• U.S. Government Accountability Office (GAO): U.S. federal legislative audit institution serving Congress. Strongly comparable to VGQ in core function—independent performance and financial audits of government entities, reporting to a legislature, and publication of recommendations to drive improvements—making it an instructive structural analogue despite jurisdictional differences.
• Auditor General of Canada: Federal Canadian legislative audit institution that performs financial, performance, and compliance audits of federal entities and reports to Parliament. It is the federal counterpart to VGQ and the most direct analogue: same scope of work (financial/performance/compliance audits), same constitutional independence model, same reporting cadence to a legislative body.
• UK National Audit Office (NAO): Independent parliamentary body in the UK auditing central government departments and reporting to Parliament. Directly comparable in mandate (financial audit + value-for-money performance reviews of public entities) and structural position as an institutionally independent SAI serving a national legislature.
• Office of the Auditor General of New Brunswick: New Brunswick's provincial SAI providing independent assurance to the Legislative Assembly of New Brunswick. Directly comparable as a peer Canadian provincial auditor general with the same statutory independence, audit types, and parliamentary reporting structure as VGQ.
• Office of the Auditor General of Alberta: Alberta's provincial SAI performing financial and performance audits of Alberta government entities and reporting to the Legislative Assembly. Comparable to VGQ as a peer Canadian provincial audit office with a similar multi-sector mandate (health, education, infrastructure, environment) and direct legislative reporting line.
• Office of the Auditor General of Ontario: Ontario's provincial SAI, conducting financial and value-for-money audits of provincial ministries, agencies, and the broader public sector. Directly comparable to VGQ as another Canadian provincial auditor general with parallel mandate structure (financial + performance auditing), parallel reporting to a legislative assembly, and parallel coverage of hundreds of public entities.
• Office of the Auditor General of British Columbia: British Columbia's provincial SAI providing independent audit assurance to the Legislative Assembly. Directly comparable to VGQ in role, scope (financial and performance audits of provincial entities), independence mechanism, and stakeholder model (reports tabled with the provincial legislature).

Others

• INTOSAI (International Organization of Supreme Audit Institutions): Umbrella organization of national and sub-national SAIs worldwide, of which VGQ is a member by virtue of being a sub-national SAI linked via the Canadian Audit and Accountability Foundation. Comparable as the international community setting standards (INTOSAI Standards / ISSAIs) that govern how VGQ conducts its audits; not a competitor but an enabling / coordinating peer.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks5 records

Key highlights7 records

Customer concentration

• Xx.com/vgquebec
• YouTubeyoutube.com/channel/UCGKozwuJa_Wbcv6L_1hfyDg
• Facebookfacebook.com/VerificateurGeneralQc
• LinkedInlinkedin.com/company/v%C3%A9rificateur-g%C3%A9n%C3%A9ral-du-qu%C3%A9bec

Revenue estimate

Valuation estimate

Number of profiles

Profiles6 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Vérificateur général du Québec