ARCHIVED - Horizontal Internal Audit of Information Technology Asset Management in Large Departments and Agencies

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Appendix A: Audit Criteria

Criteria	Sub-Criteria
IT governance structures provide strategic direction for IT asset management.	Roles and responsibilities are defined and communicated (e.g. leadership, control over acquisition, monitoring, and oversight). Policies and procedures are defined and communicated (e.g. risk expectations, acquisition standards, and technological direction). Departmental IT plans are linked to departmental strategic plans and government-wide initiatives (e.g. shared services) and include both short-term and long-term time frames.
Processes are in place for planning the acquisition of IT assets.	Plans for IT asset acquisitions are ranked and linked to the overall IT investment plan. Plans for IT asset acquisitions take into consideration life cycles and risk. Plans for IT asset acquisitions are consolidated internally for configuration and cost considerations. Plans for IT asset acquisitions take into consideration shared services through common service providers and with other departments.
Processes are in place for monitoring the performance of IT assets.	Legislative, regulatory, and policy requirements are identified, and there is assurance of compliance. Asset performance is monitored, including financial and non-financial key performance indicators for purchasing and maintenance. Asset tracking systems are in place for inventory management, including software licences.

Appendix B: Departments and Agencies Included in the Audit Engagement

Large Departments and Agencies

1. Agriculture and Agri-Food Canada
2. Canadian Grain Commission
3. Correctional Service Canada
4. Foreign Affairs and International Trade Canada
5. Environment Canada
6. Industry Canada
7. Public Prosecution Service of Canada
8. Statistics Canada

Central Agency

1. Treasury Board of Canada Secretariat

Common Service Provider included in the audit for the purpose of providing further description of IT asset management roles and responsibilities

1. Public Works and Government Services Canada

Appendix C: Ranking of Recommendations

The following table presents the recommendations and their assigned priority ranking. Rankings were determined based on the relative importance of the recommendations across the government and their potential to motivate long-term change and reduce risk across the government.

Recommendations	Priority
1. TBS should collect and analyze LDA IT investment plans for the purpose of identifying government-wide opportunities and risks that may facilitate common solutions.	High
2. TBS should look for opportunities that provide benefits for LDAs to use common or shared assets and services and determine how best to enable departments in implementing these initiatives.	High
3. TBS should address the barriers to interdepartmental sharing.	High
4. TBS should investigate establishing common standards to enable comparability of costs for IT management across the government.	Medium
5. LDAs should collect the data needed to measure their IT performance and compare this to pre-established targets.	Medium
6. TBS should ensure that the performance indicators that have been developed for IT have been communicated appropriately to those who are responsible for collecting data and measuring performance.	Medium
7. LDAs should conduct periodic verifications of their IT assets to ensure compliance with the terms of their contractual agreements and with the accounting requirements for auditable financial statements.	High

Appendix D: Links to Applicable Frameworks, Policies, Standards, and Directives

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[1]. The Office of the Comptroller General has not undergone an external assessment at least once in the past five years or been subject to ongoing monitoring or to periodic internal assessments of its horizontal internal audit activity that would confirm its compliance with these standards.

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