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Veterans Affairs Canada develops its annual Audit and Evaluation Plan using a risk-based approach. This Plan was approved by the Audit and Evaluation Committee, chaired by the Deputy Minister. The intent of the Audit and Evaluation Plan is to ensure that the projects are clearly aligned with Veterans Affairs Canada's Five-year Strategic Plan, Program Activity Architecture, and Management Accountability Framework. The Department undertakes audit and evaluation projects that are deemed the highest risk. To focus attention on those areas, where use of the available resources would best achieve the objectives of Audit and Evaluation, the following criteria are considered during project selection: materiality, likelihood, complexity and sensitivity/reputation. During the ranking of the proposed engagements, consultations are held with senior managers, program managers, and Audit and Evaluation staff. Findings and recommendations of previous audits, evaluations and reviews, as well as the extent of follow-ups and corrective actions taken by management are also used to assess potential projects. Audit and Evaluation schedules are compared with those of the Office of the Auditor General, the Commissioner for the Environment and Sustainable Development and the Office of the Comptroller General in order to prevent overlapping visits and undue interference with operations. Consultation with partners is conducted on an ongoing basis.
The long range plan attempts to provide some balance, so that some functions, activities and organizational entities are covered annually through cyclical projects (e.g., Organizational Governance and Residential Care). Follow-ups to findings also contribute to current and future year planning. The Plan has some flexibility to allow for requests from management for special studies demanded by unforeseeable circumstances, from Central Agencies for the Transfer Policy requirements, and for follow-up reviews on the actions taken on recommendations.
It is important to note that the Audit and Evaluation Plan is effective only to 2009-2010 and is re-evaluated on an annual basis.
Name of Internal Audit | Audit Type | Status | Completion Date | Electronic Link to Report |
---|---|---|---|---|
Post-payment Verification Audit | Internal Audit | Completed | August 2008 | www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep/post-payment-audit |
Financial Management and Controls, Phase II | Internal Audit | Completed | September 2008 | www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep/fin_manag_aud_sep08 |
Follow-up to the 2006 Audit of Outsourcing of Health Claims Administration | Targeted Follow-up Audit | Completed | December 2008 | www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep/follow-ohcd-dec08 |
Task Force Follow-up Report | Follow-up of Previous Audits | Completed | January 2009 | www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep/foup2009 |
Federal Health Claims Processing System Program of Choice Analysis Audit | Internal Audit | Completed | June 2009 | www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep/2009/june-pcaa |
Control of Large Program Expenditures Items | Internal Audit | Completed | May 2009 | www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep/2009-june-lpe |
Ste. Anne's Hospital – Capital Renovation Project Audit | Internal Audit | In Progress | planned June 2009 | |
Residential Care – Phase II Atlantic Region | Internal Audit | In Progress | planned July 2009 | |
Core Management Controls | Assessment and support to holistic opinion | In Progress | planned November 2009 | |
Adequacy of Corporate Risk Management | Internal Audit | In Progress | planned February 2010 | |
Audited Financial Statements Readiness | Assistance to Audited Financial Statement Readiness | In Progress | planned April 2010 | |
Management of Medications at Ste. Anne's Hospital | Internal Audit | Deferred to 2010-11 by 2009 Risk-based Internal Audit Plan | N/A | |
Organizational Governance Phase III Audit/Evaluation | Combined audit and evaluation project | Cancelled by 2008 Risk-based Internal Audit Plan | N/A | |
Other Health Purchased Services (OHPS) – Ste. Anne's Hospital and Other OHPS Charges | Internal Audit | Cancelled by 2008 Risk-based Internal Audit Plan | N/A | |
Equipment Recycling Program | Internal Audit | Cancelled by 2009 Risk-based Internal Audit Plan | N/A | |
Residential Care Phase III Audit | Internal Audit | Cancelled by 2009 Risk-based Internal Audit Plan | N/A | |
Business Continuity Planning Audit | Internal Audit | Cancelled by 2009 Risk-based Internal Audit Plan | N/A | |
Conflict of Interest Audit | Internal Audit | Cancelled by 2009 Risk-based Internal Audit Plan | N/A |
Electronic Link to Report: Audit and Evaluation Reports are posted on the Veterans Affairs Canada Web site upon completion.
Note: The above list is based on a risk-ranking priority exercise and was approved by the Audit and Evaluation Committee on April 2, 2007. The Audit and Evaluation Plan is revisited annually and the order of priority and/or necessity of the work is subject to change due to changing Departmental or governmental priorities.
Post Payment Verification Assurance Audit
The purpose of the Post Payment Verification Assurance Audit was: to provide assurance that VAC's management frameworks and practices regarding post payment verification procedures were compliant with Treasury Board Account Verification Policy, Financial Administration Act, and the Payments and Settlements Requisitioning Regulations, 1997.
This report outlined observations and findings from the review of VAC's Quality Assurance Framework of the Account Verification Process. Contained within this report are ten important recommendations relating to the Department's need to clarify its definition of critical errors, improve the accuracy and consistency of its post payment verification reviews, implement a follow-up process for identified errors, provide additional training for staff and develop a quality assurance process.
Financial Management and Controls Audit, Phase II
This internal audit was conducted to assess whether VAC's financial control framework was adequate, and ensure that: allocated funds are spent for their intended purposes and within approved limits; financial information is accurate, and; appropriate controls are maintained over expenditures. Significant recommendations made by this audit are:
Federal Health Claims Processing System Program of Choice Analysis Audit
The focus of the audit was on VAC's overall administration of the Treatment Benefits Program which provides treatment benefits and services to eligible veterans. The audit identified a number of opportunities to improve the administration of the program, including: fully implementing the recently adopted management framework for the Treatment Benefits Program; completing the Benefit Grid Review and initiating reviews of the Dental Services and Prescription Drug Programs; making greater use of the Benefit Review and Formulary Review Committees; and conducting quality reviews of the program to ensure compliance with legislative and policy requirements.
The audit observed that specific systems edits must be established for benefits on a province/territory basis, and that VAC has not dedicated sufficient resources to this activity. For some of the Programs of Choice, the edits had not been updated for a number of years. Dollar limit edits had not been established for all benefits covered by the program.
Policies require significant updating and consolidation, and improvements are required to management processes used to monitor program delivery's compliance with policy. The audit contains recommendations to update and consolidate policies and procedures for the program. Improvements are also required to the provision of information and regular reporting to operational, functional and senior managers.
Control of large program expenditures Items Audit
The objectives of the audit were to: review large program expenditure transactions and assess the internal control framework applicable to those transactions; assess the accuracy of accounting (classification of transactions) for those transactions; evaluate the appropriateness of the delegated authorities of positions which approved these payments; analyse and validate the post or pre-payment verification process for selected large transactions; and analyse accounts used to process capital expenditures and capital contributions. This audit made essential recommendations in the following areas:
Veterans Affairs Canada develops its annual Audit and Evaluation Plan using a risk-based approach. This Plan was approved by the Audit and Evaluation Committee, chaired by the Deputy Minister. The intent of the Audit and Evaluation Plan is to ensure that the projects are clearly aligned with Veterans Affairs Canada's Five-year Strategic Plan, Program Activity Architecture, and Management Accountability Framework. The Department undertakes audit and evaluation projects that are deemed the highest risk. To focus attention on those areas, where use of the available resources would best achieve the objectives of Audit and Evaluation, the following criteria are considered during project selection: materiality, likelihood, complexity and sensitivity/reputation. During the ranking of the proposed engagements, consultations are held with senior managers, program managers, and Audit and Evaluation staff. Findings and recommendations of previous audits, evaluations and reviews, as well as the extent of follow-ups and corrective actions taken by management are also used to assess potential projects. Audit and Evaluation schedules are compared with those of the Office of the Auditor General, the Commissioner for the Environment and Sustainable Development and the Office of the Comptroller General in order to prevent overlapping visits and undue interference with operations. Consultation with partners is conducted on an ongoing basis.
The long range plan attempts to provide some balance, so that some functions, activities and organizational entities are covered annually through cyclical projects (e.g., Organizational Governance and Residential Care). Follow-ups to findings also contribute to current and future year planning. The Plan has some flexibility to allow for requests from management for special studies demanded by unforeseeable circumstances, from Central Agencies for the Transfer Policy requirements, and for follow-up reviews on the actions taken on recommendations.
It is important to note that the Audit and Evaluation Plan is effective only to 2009-2010 and is re-evaluated on an annual basis.
Name of Evaluation | Program Activity | Evaluation Type | Status | Completion Dates |
---|---|---|---|---|
Evaluation Framework for New Veterans Charter | Evaluation Framework | Formative | Completed | March 2008 |
Partnerships Contribution Program | Evaluation | Summative | Completed | April 2008 |
War Veterans Allowance Program | Evaluation | Summative | Completed | May 2008 |
Organizational Governance Volume III Western Region | Review | Completed | September 2008 | |
Evaluation of the Operational Stress Injury (OSI) Clinic Network | Evaluation | Summative | Completed | October 2008 |
Halifax Rehab Case Management Pilot Evaluation Framework | Evaluation | Formative | Completed | December 2008 |
Long Term Care Evaluation Assessment | Evaluation | Assessment | Ongoing | June 2009 (draft) |
Review Redress for the Re-establishment Program of the New Veterans Charter (NVC) | Evaluation | Summative | Ongoing | June 2009 |
Dementia Care | Evaluation | Summative | Ongoing | June 2009 |
Electronic Link to Reports: Audit and Evaluation reports are posted on the Veterans Affairs Canada web site upon completion. www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep |
Note: The above list is based on a risk-ranking priority exercise and was approved by the Audit and Evaluation Committee on April 2, 2007. The Audit and Evaluation Plan is revisited annually and the order of priority and/or necessity of the work is subject to change due to changing Departmental or governmental priorities.