Professional Audit Support Services Supply Arrangement

Professional Audit Support Services (PASS) is a mandatory supply arrangement for the procurement of audit and financial management services. With PASS, federal departments and agencies can invite bids directly from a pool of experienced suppliers already pre-qualified in specialized work streams.

PASS was developed by the Office of the Comptroller General in cooperation with Public Works and Government Services Canada. Extensive consultations were also conducted with federal government and private sector communities.

PASS Work Streams

Internal audit services

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

The range of activities under this work-stream could include:

  • Value-for-money audit;
  • Compliance audit;
  • Assurance audit;
  • Management controls audit;
  • Operational audit;
  • Horizontal or sectoral audits led by the Comptroller General; and
  • Develop audit or assurance methodologies to meet the requirements of the Treasury Board Policy on Internal Audit

Minimum Mandatory Qualifications and Experience for this Resource Category

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this work-stream. User departments can not reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA
Experience:
  • Must have a minimum of eight (8) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in internal audit.

Project Manager/Leader

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA.
Experience:
  • Must have a minimum of six (6) cumulative years experience of audit experience within the last ten (10) years including at least two (2) cumulative years experience in internal audit.

Senior Auditor

Educational/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA; OR
  • A degree from a recognized university, which is relevant to the work-stream.
Experience:
  • Must have a minimum of three (3) cumulative years of audit experience within the past ten (10) years.

Auditor

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA; OR
  • a degree from a recognized university relevant to the work-stream.

Junior Auditor

Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma from a recognized university or college which is relevant to the work-stream, or completing in the process of completing an apprentice program relevant to the work-stream.
Practice inspections

Among the requirements of the Treasury Board Policy on Internal Audit is the adherence to professional standards and rigorous methodology in the delivery of internal audit services. This work-stream will therefore require the services of internal audit professionals who have the expertise and objectivity needed to assist in conducting Practice Inspections of the internal audit function within a department or agency.

Minimum Mandatory Qualifications and Experience for this Resource Category

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this work-stream. User departments can not reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Please note that as of April 1, 2009, it is mandatory that firms qualify either a Partner/Managing Director Resource OR a Project Manager/Leader Resources in The Institute of Internal Auditors (IIA) Certified Internal Auditor (CIA) program. Further, it is expected that, this resource qualify in The IIA's quality assessment training course. These required qualifications will be included in Requests for Proposals (RFPs) as the internal audit community moves to a more mature state.

Partner/Managing Director

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA
Experience:
  • Must have a minimum of eight (8) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in internal audit.

Project Manager/Leader

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA
Experience:
  • Must have a minimum of six (6) cumulative years of audit experience within the past ten (10) years, including at least three (3) cumulative years of experience in internal audit.

Senior Auditor

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA
Experience:
  • Must have a minimum of three (3) cumulative years of internal audit experience within the past ten (10) years.

Auditor

Not required in this stream.

Junior Auditor

Not required in this stream.

Information technology and systems audits

This work-stream will require the services of professionals to assess the adequacy of a range of activities that may include the following:

  • Information technology security;
  • Business continuity planning/preparedness;
  • Information management policy compliance;
  • Systems under development;
  • Service management;
  • Information technology strategic plans;
  • Governance processes related to information technology;
  • Configuration management and change control;
  • Electronic data interchange and electronic funds transfer;
  • Data Migration and data integrity;
  • Internal control on financial systems; and
  • System life cycle technical and organizational development.

Also required under this work-stream are professional services to provide business and technical information support services to audit organizations and may include anyone of the following:

  • Data extraction and basic and advanced data analyses;
  • Technical configuration of audit software;
  • Business customization of audit software;
  • Training and other services for the implementation of audit software;
  • Post implementation reviews and evaluations of audit software; and
  • Management of information technology consulting services, including technology strategy development, to audit organizations.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this work-stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA; OR
  • a degree/diploma from a recognized university or college, which is relevant to the work-stream; AND
  • CISA, or CISM, or CISSP.
Experience:
  • Must have a minimum of eight (8) cumulative years experience in the audit of information technology and systems within the last ten (10) years.

Project Manager/Leader

Education/Professional Qualifications:
  • Professional designation in any one of the following: CA, or CMA, or CGA, or CIA; OR
  • a degree/diploma from a recognized university or college, which is relevant to the work-stream; AND
  • Certified Information Systems Manager (CISA), or Certified Information Security Manager (CISM), or Certified Information Systems Security Professional (CISSP).
Experience:
  • Must have a minimum of six (6) cumulative years experience in the audit of information technology and systems within the last ten (10) years.

Senior Auditor

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA; OR
  • a degree from a recognized university or college relevant to the Work-stream; AND
  • CISA, or CISM, or CISSP.
Experience:
  • Must have a minimum of three (3) cumulative years experience in the audit of information technology and systems within the last ten (10) years.

Auditor

Education/Professional Qualifications:
  • Degree/Diploma from a recognized university or college relevant to the work-stream.
Experience:
  • Must have a minimum of two (2) cumulative years experience in the audit of information technology and systems within the last ten (10) years.

Junior Auditor

Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma from a recognized university or college, which is relevant to the work-stream, or in the process of completing an apprentice program relevant to the work-stream.
Forensic audits

This work-stream will require the services of professionals to provide expert advice on forensic audit covering the following activities:

  • Forensic accounting;
  • Establishment of effective continuous auditing for fraud detection;
  • Fraud and allegation investigations;
  • Attestation of testimony in the courts;
  • Business evaluations of damages;
  • Anti-Fraud Programs - Fraud Awareness and Prevention Processes;
  • Administrative inquiries;
  • Evolving fraud related accounting/legal standards; and
  • Computer skills related to the various requirements of forensic requirements.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this work-stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA;
Experience:
  • Must have completed a minimum of four (4) forensic audit projects, each valued at more than $50,000, in the past four (4) years, AND must have a minimum of five (5) cumulative years of experience in forensic audit in the past ten (10) years.

Project Manager/Leader

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA; OR
  • A CFE accompanied by a degree/diploma from a recognized university or college which is relevant to the work-stream; OR
  • A police studies diploma including RCMP College and 20 years experience with a police service.
Experience:
  • Must have completed a minimum of three (3) forensic audit/investigation projects, each valued at more than $50,000, in the past four (4) years, AND must have a minimum of five (5) cumulative years of experience in forensic audit /investigation in the past ten (10) years.

Senior Auditor

Education/Professional Qualifications:
  • Professional designation in any one of the following: CA, or CMA, or CGA; or CIA; OR
  • A CFE accompanied by a degree/diploma from a recognized university or college which is relevant to the work-stream; OR
  • A police studies diploma including RCMP College and 15 years experience with a police service.
Experience:
  • Must have participated in a minimum of two (2) forensic audit /investigation projects, each valued at more than  $50,000, in the past four (4) years, AND must have a minimum of three (3) cumulative years of experience in forensic audit /investigation in the past ten (10) years.

Auditor

Educational/Professional Qualification:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CFE; OR
  • a Police studies diploma including RCMP College and 10 years experience with a police service.
Experience: 
  • Must have participated in a minimum of one (1) forensic audit /investigation project, valued at more than  $50,000, in the past four (4) years, and must have a minimum of one (1) cumulative year of experience in forensic audit /investigation in the past ten (10) years.

Junior Auditor

Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma  from a recognized university or college which is relevant to the work-stream, or in the process of completing an apprentice program relevant to the work-stream; OR
  • Must have a police studies diploma including RCMP College and 5 years experience with a police service.

Administrative Support Clerk

  • Provides general administrative support under the direction of the forensic audit professionals.  This category falls under the Audit Support Specialist category described in this Statement of Work.
External audits

This work-stream will require the services of professionals to provide expert services and advice in support of one or more of the following activities:

  • Financial statement audit readiness assessment; and
  • Financial statement audit.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this work-stream.  User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA.
Experience:
  • Must have a minimum of eight (8) cumulative years of experience in external audit of financial statements and related services within the past ten (10) years.

Project Manager/Leader

Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA;
Experience:
  • Must have a minimum of six (6) cumulative years of experience in external audit of financial statements and related services within the past ten (10) years.

Senior Auditor

Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA.
Experience:
  • Must have a minimum of three (3) cumulative years of experience in external audit of financial statements and related services within the past six (6) years.

Auditor

Education/Professional Qualifications:
  • Professional designation in any one of the following: CA, or CMA, or CGA; OR
  • A degree/diploma from a recognized university or college, with a specialization in finance, accounting or business.
Experience:
  • Must have a minimum of two (2) cumulative years of experience in external audit of financial statements and related services within the past five (5) years.

Junior Auditor

Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma from a recognized university or college which is relevant to the work-stream, or in the process of completing an apprentice program that is relevant to the work-stream.
Financial accounting services

This work-stream will require the services of professionals to provide expert services and advice in support of one or more of the following activities:

  • Financial reporting control frameworks;
  • Financial statement or report preparation;
  • Accounting standards interpretation;
  • Policy monitoring;
  • Accounting standards research;
  • Financial and Accounting Services; and
  • Statements of responsibility for stewardship and/or internal control.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this work-stream.  User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA,
Experience:
  • Must have a minimum of eight (8) cumulative years experience in financial and accounting and related services within the last ten (10) years.

Project Manager/Leader

Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA;
Experience:
  • Must have a minimum of six (6) cumulative years experience in financial and accounting and related services within the last ten (10) years.

Senior Auditor

Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA.
Experience:
  • Must have a minimum of three (3) cumulative years experience in financial and accounting and related services within the last six (6) years.

Auditor

Education/Professional Qualifications:
  • Professional designation in any one of the following: CA, or CMA, or CGA; OR
  • A degree/diploma from a recognized university or college, with a specialization in finance, accounting or business.
Experience:
  • Must have a minimum of two (2) cumulative years of experience in financial and accounting and related services within the last five (5) years.

Junior Auditor

Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma from a recognized university or college which is relevant to the work-stream, or in the process of completing an apprentice program that is relevant to the work-stream
Internal control training

This work-stream will require the services of professionals to deliver Internal Control Training. The training services may include, but is not limited to, internal audit; financial management; financial reporting; financial policy and accounting. The training would be required to cover all aspects of internal control in the Canadian Federal government environment.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this work-stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

Partner/Managing Director

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA; or CIA, OR
  • A graduate degree from a recognized university, with a specialization in business, finance or accounting.
Experience
  • Must have a minimum of five (5) cumulative years experience in Audit within the past ten (10) years, including at least three (3) cumulative years of experience mapping and assessing key controls, AND
  • Must have a minimum of two (2) years of experience in developing or delivering internal control training.

Project Manager/Leader

Education/Professional Qualifications
  • Professional Designation in any one of the following: CA, or CMA, or CGA; or CIA, OR
  • A graduate degree from a recognized university, with a specialization in business, finance or accounting.
Experience
  • Must have a minimum of five (5) cumulative years experience in Audit within the past ten (10) years, including at least three (3) cumulative years of experience mapping and assessing key controls, AND
  • Must have a minimum of one (1) year of experience in developing or delivering internal control training

Senior Auditor

Education/Professional Qualifications:
  • Professional Designation in any one of the following: CA, or CMA, or CGA, or CIA.
Experience:
  • Must have a minimum of two (2) cumulative years of experience in audit within the past six (6) years, including at least one (1) cumulative year of experience mapping and assessing key controls, AND
  • Must have a minimum of six (6) months of experience in developing or delivering internal control training.

Auditor

Not required in this stream.

Junior Auditor

Not required in this stream.

Recipient and contribution agreement audits

This work-stream will require the services of professionals to provide expert services and advice in support of recipient/contribution agreement audit.

A Recipient audit is an independent assessment to provide assurance on a recipient's compliance with a funding agreement. The scope of a recipient audit may address any or all financial and non-financial aspects of the funding agreement.

Minimum Mandatory Qualifications and Experience for the Resource Categories:

The following are the minimum mandatory requirements that must be met by the Contractor's personnel identified under each applicable resource category for work to be performed under this work-stream. User departments cannot reduce these minimum requirements but, if necessary, user departments may increase these requirements at the Request for Proposal (RFP) stage:

PARTNER/MANAGING DIRECTOR

Education/Professional Qualifications:
  • Professional designation in any one of the following: CA, or CMA, or CGA, or CIA.
Experience:
  • Must have a minimum of eight (8) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in recipient/contribution agreement audit.

PROJECT MANAGER/LEADER

Education/Professional Qualifications:
  • Professional designation in any one of the following: CA, or CMA, or CGA, or CIA.
Experience:
  • Must have a minimum of six (6) cumulative years of audit experience within the past ten (10) years, including at least two (2) cumulative years of experience in recipient/contribution agreement audit.

SENIOR AUDITOR

Education/Professional Qualifications:
  • Professional designation in any one of the following: CA, or CMA, or CGA, or CIA.
Experience:
  • Must have a minimum of three (3) cumulative years of audit experience within the past ten (10) years, OR
  • Must have a minimum of three (3) cumulative years in managing transfer payments within the past ten (10) years

AUDITOR

Education/Professional Qualifications:
  • Professional designation in any one of the following: CA, or CMA, or CGA; or CIA, OR
  • A degree/diploma from a recognized university or college with a specialization in finance, accounting or business.

JUNIOR AUDITOR

Education/Professional Qualifications:
  • Must be in the process of obtaining a degree/diploma from a recognized university or college, which is relevant to the work-stream, or in the process of completing an apprentice program that is relevant to the work-stream.

Advantages of PASS

  • Departments and agencies have ready access to a pool of approved suppliers with the appropriate education, skills and experience.
  • PASS-specific Statement of Work and Request for Proposal templates simplify the contracting process for departments and agencies, enabling them to obtain the resources they need faster.
  • Posting times for bids are shorter than on MERX (e.g. only one day for forensic audits).
  • Qualified suppliers provide ceiling prices for their work, resulting in increased competition and better prices.
  • PASS complies with international trade agreements, such as North American Free Trade Agreement.
  • Suppliers can competitively bid to pre-qualify under one contracting vehicle for the Government of Canada, rather than working with each department and agency separately.

On this site you will find guidance and tools for navigating the PASS contracting process, from stream selection to contract award. For more information about PASS, please contact the Internal Audit Sector or consult the Public Works and Government Services Canada web site.

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