The Conservative government's push for widespread policy change could get a boost from Auditor General Sheila Fraser on Tuesday, when she releases the first of three yearly reports.

The audit will examine a list of polices crafted by the former Liberal government and largely derided by the Tories, including the firearms registry and the management of First Nations programs.

Prime Minister Stephen Harper will be able to use the audits both to attack the previous government's policy decisions and to push for his own.

Details of one audit, relating to the gun registry, were leaked to the media last week to the dismay of Opposition MPs. It suggested that Liberals may have tried to keep the registry's rising costs a secret from Parliament.

The Conservative government called for an internal investigation, but Tory MP Jason Kenney didn't discount how such an audit could help his party, if true.

"If there is an AG's report that is critical of the total schmozzle that was the Liberal long-arm registry, of course it will make our case that this was a huge waste of the tax dollars, that it did nothing to prevent crime and that our policy is on the money in terms of wanting the thing (wrapped) up," the Calgary MP, who is also Harper's parliamentary secretary, told The Canadian Press.

"Any evidence that supports what we've long contended with respect to the firearms registry would be helpful to taxpayers in ending the waste."

However, Liberal MP Marlene Jennings said audit reports usually can be taken as either positive or negative, depending on the observer.

While she argued the government should focus on what has been done to correct any problems identified by Fraser, she told CP the Conservatives will likely use the report as a "drive-by smear" against the Liberals.

"It presents a dilemma (to Liberal opposition MPs) only in the sense that it's clear this Conservative government is prepared to politicize everything in order to achieve its goal," she said.

Fraser's most devastating audit may have been her report on the federal sponsorship program, giving the Conservatives plenty of ammunition against the previous government.

Tuesday's report could once again fuel plenty of Parliamentary debate, as it covers numerous sensitive topics:

• First Nations programs: The Conservative's maiden budget ignored the Liberal's $5 billion Kelowna agreement to fund health and education programs for aboriginals. But the audit could reinforce the Tory argument that existing funding should be sufficient.
• Armed Forces recruiting and retention: Any criticism from Fraser could help the Conservatives push for expanding Canada's military.
• Collection of tax debts: Fraser is examining why the Canada Revenue Agency is unable to collect almost $5 billion in undisputed tax debts. Harper campaigned on a promise to support voters who "work hard, pay their taxes and play by the rules."
• Canadian Firearms Program: The auditor general is again looking into the gun registry, as the Tories decide how to dismantle it.

Tim Powers, a Conservative strategist, told CP that while this upcoming report should benefit his party, the next one could be far more problematic.

"The danger for this government, or any other, is to celebrate too vigorously the lack of management practices of another government," he said.

"You too invariably will be examined by the auditor general. It's important to respond but not to gloat."

With files from The Canadian Press