This discussion paper was commissioned by the Chief Audit and Evaluation Executive to serves as a means to discuss the relative value and viability of an Aboriginal Auditor General (AAG). As such, this paper does not provide recommendations but rather is intended to raise pertinent issues for consideration and discussion. More specifically, the paper explores the potential role for an AAG in terms of the following: its potential role amid existing accountability mechanisms; its potential authority and mandate; the risks of duplication with other oversight mechanisms; potential for capacity building and; alternative mechanisms for improved accountability among First Nations. The paper also includes a summary of the discussion of an AAG and First Nations accountability more broadly as it has unfolded over the last two decades.