The Auditor General Act, passed on June 20, 1985, serves as a framework for the activities of the Auditor General. The object of the Act is to "foster, through audit, parliamentary control over public funds and other public property".
The Sustainable Development Act, assented to on April 19, 2006, establishes a new management framework for all departments, agencies and enterprises of the Government of Québec. This common framework allows them to further integrate sustainable development into the exercise of their powers and responsibilities.
The Act respecting the governance of state-owned enterprises, passed in 2006, amended the constitutive acts pertaining to the joint auditing of the books and accounts of six state-owned enterprises (since the Société générale de financement subsequently merged with Investissement Québec). These enterprises are the Caisse de dépôt et placement du Québec, Hydro-Québec, Investissement Québec, the Société des alcools du Québec, the Société de l’assurance automobile du Québec and Loto-Québec.
Furthermore, in accordance with this act, the Auditor General must take measures to assess the effectiveness and performance of seven state-owned enterprises every three years: Investissement Québec, La Financière agricole du Québec, the Régie de l’assurance maladie du Québec, the Société de l’assurance automobile du Québec, the Société des alcools du Québec, Loto-Québec and the Société québécoise des infrastructures.