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ARCHIVED - 2009-2010 RPPs - Internal Audits

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Agriculture and Agri-Food Canada

Internal Audits

Departments must provide a list of key upcoming internal audits and reference significant findings (using electronic links) from any internal audits not already identified in a previous RPP or DPR.


1. Name of Internal Audit/Evaluation 2. Audit Type/
Evaluation Type
3. Status 4. Expected
Completion Date
Audits from FY 2008/09 to be completed in 2009/10
Regional Programs/Community Pasture Program Operations In Progress April 2009
Research Centres Integrated Services Function Operations In Progress June 2009
Audits planned to start in FY 2009/10
Advancing Canadian Agriculture and Agri-Food (ACAAF) Program Transfer Payment Planned March 2010
Canadian Agriculture and Food International (CAFI) Transfer Payment Planned March 2010
Grants & Contributions Horizontal Audit Transfer Payment Planned March 2010
Eco Agriculture Biofuels Capital initiative (ecoABC) Transfer Payment Planned March 2010
Acquisition Cards Corporate Planned March 2010
Specified Purpose Accounts (SPA) Corporate Planned March 2010
Values and Ethics Framework (including Conflict of Interest) Corporate Planned March 2010
Information Management IM Planned March 2010
Audits planned to start in FY 2010/11
Production Insurance Program Transfer Payment Planned March 2011
Grants & Contributions Horizontal Audit (Different Programs from 2009-2010) Transfer Payment Planned March 2011
Agri-Opportunities Program Transfer Payment Planned March 2011
Agriculture Bioproducts Innovation Program (ABIP) Transfer Payment Planned March 2011
Budgetary Control Process Corporate Planned March 2011
Business Continuity Planning Process (for critical information systems) Operational Planned March 2011
Regional Operations Corporate Planned March 2011

An updated Risk-Based Audit Plan, which will include internal audits for FY 2011/12 and possibly changes to FY 2009/10 and FY 2010/11, will be completed by April 2009.

5. Electronic Link to Internal Audit and Evaluation Plan:

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Atlantic Canada Opportunities Agency

Table: Internal Audits


1. Name of Internal Audit 2. Internal Audit Type 3. Status 4. Expected Completion Date
Governance structure and strategic direction communications Governance – Assurance Planned 2009-2010
Governance bodies – information for decision making Governance – Assurance Planned 2009-2010
Integrity and ethics of management action Assurance Planned 2011-2012
Policy and programs Assurance Planned 2009-2010
Human resources planning, recruitment, hiring and promotion Assurance Planned 2009-2010
Human resources training, performance evaluation, feedback and policies Assurance Planned 2009-2010
Citizen-focused service Assurance Planned 2011-2012
Risk management Assurance Planned 2009-2010
Stewardship – planning and budgeting Assurance Planned 2010-2011
Stewardship – IM/IT IM/IT – Assurance Planned 2008-2009 / 2009-2010
Stewardship – financial management policies Assurance Planned 2010-2011
Stewardship – asset management Assurance Planned 2011-2012
Stewardship – transaction processing Assurance Planned 2011-2012
Stewardship – monitoring Assurance Planned 2011-2012
Stewardship – reporting Assurance Planned 2011-2012
Accountability Assurance Planned 2011-2012
Learning, innovation and change management Assurance Planned 2010-2011
Results and performance Assurance Planned 2009-2010
Program Activity Architecture – eligibility Transfer Payment Programs – Assurance Ongoing 2009-2010
Program Activity Architecture – due diligence; supported decision making Transfer Payment Programs – Assurance Planned 2009-2010
Program Activity Architecture – payment system for transfer payment programs Transfer Payment Programs – Assurance Ongoing 2009-2010
Program Activity Architecture – monitoring for benefits and continued financial viability Transfer Payment Programs – Assurance Planned 2010-2011
Program Activity Architecture – Policy, Advocacy and Coordination Program Activity – Assurance Planned 2010-2011
Quality of program and policy analysis Program Activity – Assurance Planned 2010-2011
Public communications and outreach Internal Services – Assurance Planned 2011-2012
Community Business Development Corporations and Community Futures Program Transfer Payment Programs – Assurance Ongoing 2009-2010
Selected government-wide sectoral, thematic or horizontal audits Assurance Planned Annually
Support an annual opinion on departmental risk management, control, and governance processes. Governance – Assurance Planned 2010-2011

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Canada Border Services Agency

Internal Audits

Table 4: Upcoming Internal Audits (next three fiscal years)


Name of Internal Audit Audit Type Status Expected Completion Date
Control and disposal of seized goods Assurance In progress 2009
Customs Self Assessment program Assurance In progress 2009
Section 33 of the Financial Administration Act Assurance In progress 2009
Governance and strategic direction Assurance In progress 2009
Values, ethics and professional standards Assurance In progress 2009
Revenue ledger Assurance In progress 2009
CBSA/Canadian Food Inspection Agency memorandum of understanding for food, plant and animal inspections Assurance In progress 2009
Administration of permits for commercial goods Assurance In progress 2009
System under development – eManifest Assurance In progress 2009
Occupational health and safety Assurance In progress 2009
Business continuity plan Assurance In progress 2009
Year-end cash cut-off procedures (2008–09) Assurance Planned 2009
Responsibilities and organization for financial management Assurance Planned 2009
Acquisition card control framework Assurance Planned 2009
Payroll controls Assurance In progress 2010
CBSA/Citizenship and Immigration Canada memorandum of understanding Assurance Planned 2010
Form K84 process and accounting Assurance Planned 2010
Asset management investment plan Assurance Planned 2010
Protection and privacy of personal information Assurance Planned 2010
Duties relief programs – drawbacks Assurance Planned 2010
Free and Secure Trade program Assurance Planned 2010
Employer-employee relationship – contractors Assurance Planned 2010
Harmonized Risk Scoring/Advance Trade Data Assurance Planned 2010
Advance Passenger Information/Passenger Name Record data from airlines Assurance Planned 2010
Postal operations Assurance Planned 2010
Accelerated Commercial Release Operations Support System controls Assurance Planned 2010
Management of information technology security Assurance Planned 2011
Container Security Initiative* Assurance    
Process to share intelligence information internally* Assurance    
Controls on seized identity documents (Immigration and Refugee Protection Act)* Assurance    
Arming Initiative (change management strategy)* Assurance    
Compliance verification programs* Assurance    
Customs-controlled forms* Assurance    
Process monitoring framework* Assurance    
Biometrics* Assurance    
Laboratory services* Assurance    
Management of overtime* Assurance    
Training and development* Assurance    
Accounts receivable* Assurance    
Procurement – service standards* Assurance    
Physical security of CBSA facilities* Assurance    
Security management framework* Assurance    
Policy on management of government information holdings* Assurance    

*The completion date of these audit projects will be determined in 2009–10.

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Canada Revenue Agency

Internal Audit

An annual review and update on planned audit engagements may result in modifications to audits to be conducted in 2009-2010, 2010-2011 and 2011-2012.

All completed audit reports are posted at the following link:
http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html


Name of Internal Audit
Audit Type
Status
Expected Completion Date
Horizontal Case Management
Assurance
In progress
2009-2010
Excise/Other Levies System Transaction Flow-through
Assurance
In progress
2009-2010
Non-Resident Transaction Flow-through
Assurance
In progress
2009-2010
2008-2009 Selected Fiscal Year End Procedures Audit
Assurance
In progress
2009-2010
Memorandum of Understanding (MOU) Statistics Canada
Assurance
In progress
2009-2010
Information Management – Follow-up of Management Letter
Follow-up
In progress
2009-2010
Executive Cadre Succession Planning
Assurance
In progress
2009-2010
Management of Mail Operations
Assurance
In progress
2009-2010
National Collections Call Centre
Assurance
In progress
2009-2010
Information Technology Security follow-up
Follow-up
In progress
2009-2010
Follow-up of 2006-2007 Internal Audit Reports
Follow-up
In progress
2009-2010
Universal Child Care Benefit
Assurance
In progress
2009-2010
Provincial Compliance
Assurance
In progress
2009-2010
CPP/EI Rulings
Assurance
In progress
2009-2010
Taxpayer Services-Telephone Enquiries
Assurance
In progress
2009-2010
Financial Monitoring Controls - Agency Activities (Operating Expenses)
Assurance
In progress
2009-2010
Aggressive International Tax Planning
Assurance
In progress
2009-2010
Competent Authority
Assurance
In progress
2009-2010
MOU Service Nova Scotia
Assurance
In progress
2009-2010
Management of Audit Trail for Taxpayer Information
Assurance
In progress
2010-2011
Authorized Third Party Access to Taxpayer Accounts
Assurance
In progress
2010-2011
GST System Redesign Enhanced Follow-up
Follow-up
In progress
2010-2011
Information Technology Continuity Follow-up
Follow-up
Planned
2009-2010
Privileged User Risk Management
Assurance
Planned
2010-2011
Publishing Renewal
Assurance
Planned
2010-2011
Income Tax Rulings
Assurance
Planned
2010-2011
Supporting Canada Border Services Agency (CBSA)
Assurance
Planned
2010-2011
Financial Administration Act (FAA) Accountabilities – Agency Activities
Assurance
Planned
2010-2011
Office Audit
Assurance
Planned
2010-2011
Electronic Commerce Compliance Strategy Audit
Assurance
Planned
2010-2011
National Pools (T1 and GST)
Assurance
Planned
2010-2011
Appeals Workload Management
Assurance
Planned
2010-2011
Disability Tax Credit
Assurance
Planned
2010-2011
Financial Monitoring Controls - Agency Assets
Assurance
Planned
2010-2011
CPP/EI Base Year (2008-2009) Administrative Costs
Assurance
Planned
2010-2011
2009-2010 Selected Fiscal Year End Procedures Audit
Assurance
Planned
2010-2011
MOU with CBSA
Assurance
Planned
2010-2011
MOU with La société de l’assurance automobile du Québec
Assurance
Planned
2010-2011
Leave Management
Assurance
Planned
2010-2011
Scientific Research and Experimental Development
Assurance
Planned
2011-2012
Strategic Bankruptcies
Assurance
Planned
2011-2012
Identification, Protection, Storage, Transmission and Destruction of Sensitive Information
Assurance
Planned
2011-2012

Electronic Link to Internal Audit Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

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Canada School of Public Service

Table 6: Internal Audits

The Internal Audit function was established at the Canada School in the fall of 2007. All audit reports will be posted in a timely manner, as soon as the approval process is completed.

Name of Internal Audit Internal Audit Type Status Expected Completion Date
Online Learning Audit Assurance – Program Audit Complete January 2009
Contracting Audit Assurance – Contracting Complete February 2009
Financial Statement Readiness Project (Operating Effectiveness of Internal Controls Audit) Assurance – Financial Internal Controls In progress June 2009
System Under Development Audit of the Integrated Learner Management System (ILMS) Assurance – Systems Under Development Audit Planning Ongoing once initiated
Corporate Information Decision-making Framework Audit Assurance – Information Management Planned November 2009
Management of Revenue Forecasting Audit Assurance – Financial and Control Planned November 2009
Corporate Risk Profile Audit Assurance – Risk Management Planned January 2010
Financial Statements Cyclical Audit (sales of goods and services revenue) Assurance – Financial Planned May 2010
Financial Statements Cyclical Audit Assurance – Financial Planned November 2010
Staffing Audit Assurance – Human Resources (Staffing) Planned November 2010
Marketing and Promotional Activities Audit Assurance – Marketing Planned May 2011

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Canadian Environmental Assessment Agency

Table 3: Internal Audits

Upcoming Internal Audits (Next three fiscal years)


The Agency works closely with the Office of the Comptroller General (OCG) of the Treasury Board Secretariat of Canada, in partnership with the community of federal small departments and agencies (SDA), to design, develop and implement its internal audit capacity. Horizontal audits of SDAs are scheduled by the OCG for planning period.

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Canadian Food Inspection Agency

Internal Audits

The following table provides a list of the planned audit projects that are currently in progress or that will begin in next fiscal year.



Name of Internal Audit Internal Audit Type Status Expected Completion Date
Terrestrial Animal Health Assurance Ongoing 2009-10
Plant Protection Assurance Ongoing 2009-10
Food Safety – Meat Program Assurance Planned 2009-10
Capital Planning and Asset Management Assurance Planned 2009-10
Revenue Management Assurance Planned 2009-10
Accounts Payable Assurance Planned 2009-10
IM/IT Assurance Planned 2009-10
Electronic Link to Internal Audit and Evaluation Plan:
http://www.inspection.gc.ca/english/agen/eval/evale.shtml

The three year Risk-Based Audit Plan for 2009–10 to 2011–12 is being developed for consideration by the CFIA’s Audit Committee. The plan will meet the requirements of the Treasury Board Secretariat Internal Audit Policy. Once approved, the plan will be posted on the CFIA website.


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Canadian Grain Commission


Table 2: Upcoming Internal Audits
Name of Internal Audit Internal Audit Type Status* Expected Completion Date
N/A* N/A* N/A* N/A*

* Note: A Chief Audit Executive will be responsible for planning and conducting internal audits and evaluations. During 2009-2010, the CGC plans to establish its internal audit plan.

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Canadian Heritage

Table 6: Internal Audits

This internal audit list is based on the current 2008–2009 to 2012–2013 risk-based, rolling multi-year audit plan, approved May 2, 2008. The plan is revised annually based on departmental needs and emerging priorities. As such, the content of this list could evolve and be subject to change.


Name of Internal Audit Internal Audit Type Status Expected Completion Date
Sports Hosting Program* Internal Audit—Transfer Payment In progress 2009–2010
Payroll, Expenses, Leave and Employee Benefits (Stewardship)* Internal Audit In progress 2009–2010
Consultation on Control Self-Assessments (Integrated Risk Management)* Consultation In progress 2009–2010
Cultural Industries Branch Internal Audit Planned 2009–2010
Vancouver Organizing Committee for the 2010 Olympic and Paralympic Winter Games 2010 (VANOC 2010) Internal Audit— Transfer Payment Planned 2009–2010
Sport Support Program Internal Audit—Transfer Payment Planned 2009–2010
Athlete Assistance Program Internal Audit—Transfer Payment Planned 2009–2010
State Ceremonial and Celebration Commemoration Internal Audit—Transfer Payment Planned 2009–2010
Staffing Processes Horizontal Audit Planned 2009–2010
Risk Management and Mitigation Study Planned 2009–2010
Financial Statements—Processes Internal Audit Planned 2009–2010
Financial Statements—Major Accounts Internal Audit Planned 2009–2010
Opening Balances & Processes Internal Audit Planned 2009–2010
Grants & Contributions—Core Controls Phase II Internal Audit Planned 2009–2010
Official Languages Secretariat: Promotion of Linguistic Duality Internal Audit Planned 2009–2010
Gateway Fund Internal Audit Planned 2010–2011
Canada New Media Fund Internal Audit—Transfer Payment Planned 2010–2011
Partnership Fund Internal Audit—Transfer Payment Planned 2010–2011
Exchanges Canada Internal Audit—Transfer Payment Planned 2010–2011
Katimavik Program Internal Audit—Transfer Payment Planned 2010–2011
Canadian Studies Program Internal Audit—Transfer Payment Planned 2010–2011
Community Partnership Program Internal Audit—Transfer Payment Planned 2010–2011
Building Communities through Arts and Heritage Internal Audit—Transfer Payment Planned 2010–2011
Planning and Intergovernmental Affairs Branch Internal Audit Planned 2010–2011
Canada’s Participation in 2010 Shanghai, China World Exposition (Expo 2010) Internal Audit Planned 2010–2011
IM/IT Strategic Planning Internal Audit Planned 2010–2011
Budgeting/Resource Allocation Allotments & Budget Controls Internal Audit Planned 2010–2011
Financial Statements—Major Accounts Internal Audit Planned 2010–2011
Canadian Arts and Heritage Sustainability Program (CAHSP) Internal Audit—Transfer Payment Planned 2011–2012
Cultural Capitals of Canada Internal Audit—Transfer Payment Planned 2011–2012
Fathers of Confederation Building Trust Fund Internal Audit—Transfer Payment Planned 2011–2012
National Arts Training Contribution Program Internal Audit—Transfer Payment Planned 2011–2012
Arts Presentation Canada Internal Audit—Transfer Payment Planned 2011–2012
Cultural Spaces Canada Internal Audit—Transfer Payment Planned 2011–2012
Arts, Culture and Diversity Program Internal Audit—Transfer Payment Planned 2011–2012
Regulatory Affairs Internal Audit Planned 2011–2012
Canadian Television Fund Internal Audit—Transfer Payment Planned 2011–2012
Northern Distribution (phased out) Internal Audit—Transfer Payment Planned 2011–2012
Aboriginals Peoples’ Program—Youth Program Internal Audit—Transfer Payment Planned 2011–2012
Aboriginals Peoples’ Program—Communities Component Internal Audit—Transfer Payment Planned 2011–2012
Heritage Policies and Programs Branch —includes Canada Travelling Exhibitions Indemnification Program Internal Audit Planned 2010–2011
International Affairs Branch Internal Audit Planned 2011–2012
E-Services Branch—Marketing Internal Audit Planned 2011–2012
E-Services Branch—Service Improvement, GOL and Marketing Internal Audit Planned 2011–2012

*These audits are carry-over from 2008–2009 that are now appearing on the 2009–2010 schedule.

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Canadian Human Rights Tribunal

Table 3.1 Internal Audits


Internal Audits
No internal audits are planned over the next three fiscal years. The Tribunal continues to work closely with the Treasury Board Secretariat of Canada, in partnership with the community of federal small agencies, to design, develop and implement an internal audit capacity.

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Canadian Institutes of Health Research

Upcoming Internal Audits over the next three fiscal years


Name of Internal Audit Internal Audit Type Status Expected Completion Date
2009-10      
Audit of Governance Assurance Planning March 31, 2010
Audit of the Effectiveness and Efficiency of the Human Resources Function Assurance Planning March 31, 2010
Audit of Effectiveness and Efficiency of the Non-Financial Administration of the Salary Programs Assurance Planning March 31, 2010
Audit of Compliance with Risk Management Policy and Guidelines Assurance Planning March 31, 2010
2010-11      
Audit of Effectiveness and Efficiency of the Non-Financial Administration of the Training Programs Assurance In approved 5-Year Plan March 31, 2011
Audit of Adequacy and Effectiveness of IM/IT Security Assurance In approved 5-Year Plan March 31, 2011
Audit of Compliance with Security and Occupational Safety Policy and Standards Assurance In approved 5-Year Plan March 31, 2011
Audit of Compliance with Access to Information and Privacy (ATIP) Acts, Regulations, Policies, and Guidelines Assurance In approved 5-Year Plan March 31, 2011
Follow-Up Audit of Travel and Hospitality Expenses – Staff and Non-Staff Assurance In approved 5-Year Plan March 31, 2011
2011-12      
Audit of Effectiveness and Efficiency of the Non-Financial Administration of the Research Related Activity (Research Resources and Collaboration) Program Assurance In approved 5-Year Plan March 31, 2012
Follow-Up Audit of Conflict of Interest - Audit of Compliance with Ethics and Values Policies and Standards Assurance In approved 5-Year Plan March 31, 2012
Follow-Up Audit of Records and Information Management Assurance In approved 5-Year Plan March 31, 2012
Follow-Up Audit of Compliance with Official Languages (OL) Act and Policy Assurance In approved 5-Year Plan March 31, 2012

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Canadian Nuclear Safety Commission

Internal Audits

The following activities are included in the CNSC risk-based Audit Plan for the period 2008-09 to 2011-12. The plan, which will be reviewed and updated annually, is based on current capacity of the CNSC’s audit function, risk assessments of proposed audit projects, and management responses and action plans for prior audits for follow up.  The revised plan will outline the projects planned for the upcoming three years. Projects undertaken depend on factors such as resources available to the audit function, scope and complexity, of projects, and the CNSC’s emerging issues and priorities.

The Commission is establishing an Audit Committee with members who are external to the government and internal to the Commission.  The Committee will be chaired by an external member and is expected to be functional in the fiscal year 2009-10.

Additional information on the CNSC Internal Audits and Evaluations is available on the CNSC Web site.


Internal Audits
Name Type Status Expected Completion Date
Audit of contracting Compliance and management audit In progress (continued from 2008-09) 2009-10
Audit of staffing Compliance and management audit In progress (continued from 2008-09) 2009-10
Follow-up management responses and action plans
  • internal audit of corporate security program
  • internal audit of Uranium Mines and Mills Division
Follow-up Planned 2009-10
Management control framework audit of the Regulatory Operations Branch Management audit Planned 2009-10
Management control framework audit of the Regulatory Affairs Branch Management audit Planned 2009-10
Audit of the administration of power reactor regulations Compliance and management audit Planned 2009-10
Audit of the management of enforcement actions Compliance and management audit Planned 2009-10
Audit of integrated planning and performance management Compliance and management audit Planned 2009-10

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Canadian Space Agency

Annexe 2 - Internal Audits


Name of
Internal Audit
Audit Type Status Completion Date Electronic Link to Report
Audit of Staffing Activities and Transactions Human Resources Services Completed 2008-08-31 www.asc-csa.gc.ca/pdf/
activities_transactions_2008.pdf
Management Framework of the Space Science Branch Management Framework Completed 2008-05-29 www.asc-csa.gc.ca
/pdf/ar-0607-0101.pdf
Audit of Travel, Conference and Hospitality Expenses Financial Management Completed 2008-05-27 www.asc-csa.gc.ca/eng
/publications/ar-0708-0101.asp
Audit of Payables at Year End (PAYE) Management Control Framework Management Framework Completed 2008-05-27 www.asc-csa.gc.ca/eng
/publications/ar-0708-0102.asp
Management Action Plans Follow-Up Management Framework and Financial Management Completed 2008-03-31 www.asc-csa.gc.ca/
pdf/management_2008.pdf

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Canadian Transportation Agency

Internal Audits

The Agency is in the process of completing a selection process for its Chief Audit Executive.  As a result of the this process, the Agency will have in place a Chief Audit Executive that meets the qualifications as set out in the Guidelines on Expected Qualifications for Chief Audit Executives Until the successful candidate is in place to develop an Agency specific risk based audit plan, the Agency has determined - as provided for in the Policy on Internal Audit - that the horizontal internal audit work for Small Departments and Agencies performed by the Comptroller General fully meets its internal audit requirements.

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Citizenship and Immigration Canada

Internal Audits

The mission, vision and values described in Citizenship and Immigration Canada’s (CIC) Internal Audit Charter, together with the Treasury Board internal audit policy and directives, provide the fundamental framework for the audit planning process at CIC. CIC’s audit strategy is outlined in its risk-based audit plan, which forms the basis for audit activities within the Department.

Audits that are currently under way or planned for 2009–2010 include the following:


Name of Internal Audit Internal Audit Type Status Expected Completion Date
Audit of Inland Temporary Resident Applications Program audit  In progress  Quarter 1
2009–2010
Audit of Information System – iCAMS  Information technology audit  Planned 2009–2010
Audit of Ontario Region Governance and Risk Management Audit of functional area In progress Quarter 1
2009–2010
Audit of Quebec Region Governance and Risk Management Audit of functional area In progress Quarter 1
2009–2010
Audit of Integration Program – Administration of Grants and Contributions Program audit Planned 2009–2010
Audit of the Interim Federal Health Program Program audit In progress Quarter 1
2009–2010
Audit of Immigration Program in Missions Abroad – Tokyo Mission audit In progress Quarter 1
2009–2010
Audit of the CIC Memorandum of Understanding with the Canada Border Services Agency Audit of agreement Planned 2009–2010
Audit of Prairies and Northern Territories Region Governance and Risk Management Audit of functional area Planned 2009–2010
Audit of Atlantic Region Governance and Risk Management Audit of functional area Planned 2009–2010
Audit of compliance with policies, legislation and the management framework for security Audit of functional area Planned 2009–2010
Audit of Departmental Performance Report against criteria established by Office of the Auditor General Audit of administrative process Planned 2009–2010
Audit of compliance with travel and hospitality policies and directives Compliance audit Planned 2009–2010
Audit of Immigration Program in Regional Processing Centre Abroad Mission audit Planned 2009–2010
Audit of Inland Permanent Residence Applications Program audit Planned 2009–2010
Follow-up and monitoring of prior year audit recommendations related to:
  1. Reports by the Office of the Auditor General of Canada; and
  2. Reports by Internal Audit
Other audit-related activities  Planned 2009–2010

Electronic Link to Internal Audit and Evaluation Plan: www.cic.gc.ca/english/resources/menu-audit-eval.asp

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Correctional Service Canada

Table 6: Internal Audits

Consistent with the 2006 Policy on Internal Audit, CSC is currently developing a three year internal audit plan (2009-2010/2011-2012) that will address areas of higher risk and significance for the organization. It is expected that the plan will be reviewed by CSC's Audit Committee in May 2009 and a list of approved audits for 2009-2010 will be available soon after at: http://www.csc-scc.gc.ca/text/pa/adt-toc-eng.shtml

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Department of Finance Canada

Table 5: Upcoming Internal Audits (Next Three Fiscal Years)

The following internal audits were included in the Department of Finance Canada's three-year risk-based audit plan. This plan was approved by the Department's Audit and Evaluation Committee in April 2008 and subsequently updated and re-approved in December 2008 to reflect changes at the Department.

A review and update of the planned internal audit engagements will be conducted annually, and the plan may be modified for audit projects planned for 2009-10 and 2010-11.


Name of Internal Audit Internal Audit Type Status Expected Completion Date
Audit of Pay and Benefits Assurance In progress May 2009
Toronto Waterfront Revitalization Initiative Assurance (Follow-up) In progress May 2009
Audit of the Security of Information Assurance In progress August 2009
Audit of Accounts Verification Assurance In progress September 2009
Audit of Circulating Currency—Banknotes and Coins Assurance Planned December 2009
Audit of Risk Management Assurance Planned December 2009
Audit of the Budget Preparation Process Assurance Planned September 2010
Audit of Human Resources Assurance Planned March 2011
Audit of Emergency Preparedness and Business Continuity Assurance Planned May 2011
Audit of Values and Ethics Assurance Planned July 2011
Audit of Retail Debt Assurance Planned September 2011
Audit of IT Security Assurance Planned November 2011

Electronic Link to Internal Audit and Evaluation Plan: N/A

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Department of Foreign Affairs and International Trade

Table 6: Internal Audits

The Office of the Chief Audit Executive has recently revised its audit universe; this audit universe will form the foundation for a new multi-year, risk-based audit plan. The plan will be presented to the Departmental Audit Committee at the April 2009 meeting.

Through the risk-based planning process, audits will be identified and planned to reflect the highest priorities from a departmental perspective. The ranking will be based upon information gathered through documentation review, consideration of past audit and other assurance functions' results, and consultation with senior management. Throughout this process, there will be close collaboration with the Office of the Inspector General, the Office of the Comptroller General and external audit groups to ensure alignment of plans.

Since the internal audit plan for 2009-10 is not ready yet, we have provided a status update of the 2008-09 audits in the table below:



Name of Audit Audit Type Status Expected Completion Date
Global Peace and Security Program Complete  
Electronic Authorization & Authentication and IMS Financial Complete  
Passport Services at Missions Operational Complete  
Passport Revenue (Fees) Processing Financial Complete  
Management of Information Technology Security IT Complete  
Follow-up to Official Languages Operational Complete  
Priority Payments Print Site Compliance Complete  
Property Growth Charge Financial Complete  
Mission Hospitality Financial To be reviewed & recommended by Departmental Audit Committee(DAC) Q1 2009-2010
Francophone Summit Operations To be reviewed & recommended by DAC Q1 2009-2010
Preliminary Survey of Governance Structure Operational Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.  
Counter Terrorism Capacity Building Program Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.  
Francophone Summit Financial In progress Q1 2009-2010
Cash and Banking Financial In progress Q1 2009-2010
Preliminary Survey of Integrated Risk Management Operational Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.  
General Computer Controls, Phase I IT Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.  
General Computer Controls, Phase II IT Planned - Determination on moving forward with the audit will be a result of the risk-based planning process.  
Passport Contracting Operational In progress Q2 2009-2010
Management of Transfer Payments Program Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.  
Revenues and Receivables Financial Tentatively planned if time/resources permitted which they did not. Determination on moving forward with the audit will be a result of the risk-based planning process.  
Mission Security Strategy Operational Tentatively planned if time/resources permitted which they did not. Determination on moving forward with the audit will be a result of the risk-based planning process.  
Continuous Auditing Financial Ongoing Ongoing

Electronic Link to Internal Audit and Evaluation Plan: These sites are under construction.

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Department of Justice Canada

Upcoming Internal Audits (Next three fiscal years)



Name of Internal Audit Internal Audit Type Status Expected Completion Date
Public Law Sector Audit In-progress March 2009
ATIP Audit In-progress March 2009
SMS Audit In-progress March 2009
CIDA LSU Audit In-progress March 2009
DFAIT LSU Audit In-progress March 2009
Contribution Auditing Audit In-progress March 2009
Cost Recovery (Framework) Audit In-progress March 2009
RDIMS Audit In-progress March 2009
Immigration Law Regional Offices Audit Planned October 2009
Barrister's Briefcase Audit In-progress February 2009
National Defence LSU Audit Planned January 2010
Natural Resources Canada LSU Audit Planned January 2010
PSC LSU Audit Planned January 2010
Treasury Board LSU Audit Planned January 2010
Tax Law Services (Ottawa & Edmonton) Audit Planned March 2010
Regulatory Law (Ontario & Quebec) Audit Planned March 2010
Budgetary Forecasting & Allocation Audit Planned January 2010
PeopleSoft Audit Planned January 2010
Canada Border Services Agency LSU Audit Planned January 2011
Industry Canada LSU Audit Planned January 2011
Tax Law Services (Toronto & Montreal) Audit Planned March 2011
PAYE/RAYE Process Audit Planned January 2011
Contracting (Regional Offices) Audit Planned March 2011
Legal Agent Account Verification Process (Civil) Audit Planned March 2011
Values & Ethics Audit Planned January 2011
Cost Recovery (Transactions) Audit Planned March 2011
Resourcing (Staffing) Audit Planned January 2011
Professional Development Audit Planned March 2011
Compensation & Labour Relations Audit Planned January 2011
Canadian Food Inspection Agency LSU Audit Planned January 2012
Canadian Heritage/Parks Canada LSU Audit Planned January 2012
Official Languages Audit Planned March 2012
Technology Services Audit Planned March 2012
Business & Regulatory Law (BC RO) Audit Planned March 2012
Corporate Secretariat Audit Planned March 2012
Inventory Mgt System (Basset Pro) Audit Planned January 2012
Contracting (HQ) Audit Planned March 2011
Business Continuity PlanningBusiness Continuity Planning Audit Planned January 2012

Electronic Link to Index of Completed Internal Audits: http://www.justice.gc.ca/en/dept/pub/audit_reports/index.html

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Economic Development Agency of Canada for the Regions of Quebec

Internal audits

Upcoming internal audits (next three fiscal years)


Name of internal audit Internal audit type Status Expected completion date
Audit of the integrity of program-related systems information Audit of controls In progress Spring 2009
Audit of the Community Futures Program Audit of controls In progress Spring 2009
Internal audit of the Infrastructure Canada Program, April 1, 2007 to March 31, 2008 Audit of controls In progress Spring 2009
Internal audit of the Municipal Rural Infrastructure Fund, April 1, 2007 to March 31, 2008 Audit of controls In progress Spring 2009
Audit of higher-risk contribution agreements Audit of controls Planned Summer 2009
Internal audit of the Infrastructure Canada Program, April 1, 2008 to March 31, 2009 Audit of controls Planned Fall 2009
Internal audit of the Municipal Rural Infrastructure Fund, April 1, 2008 to March 31, 2009 Audit of controls Planned Fall 2009
Audit of the classification process for certain classes of employment Audit of controls Planned Fall 2009
Audit of the Chantier de l’économie sociale Fund Audit of controls Planned Winter 2010
Audit of results-based management monitoring practices Audit of controls Planned Summer 2010
Audit of application eligibility analysis Audit of controls Planned Summer 2010
Audit of coordination of direct and indirect financial assistance Audit of controls Planned Summer 2010
Audit of management of information available to the public Audit of controls Planned Fall 2010
Audit of the Financial Management Control Framework Audit of controls Planned Fall 2010
Audit of contribution agreement monitoring activities Audit of controls Planned Fall 2010
Audit of collection and recovery mechanisms Audit of controls Planned Fall 2010
Audit of the Integrated Risk Management Framework Audit of controls Planned Fall 2010
Internal audit of the Building Canada Fund, September 3, 2008 to March 31, 2010 Audit of controls Planned Summer 2011
Audit of integration of risk management concepts Audit of controls Planned Summer 2011
Audit of the Management Control Framework for cybersecurity and information Audit of controls Planned Fall 2011
Audit of delivery of non-financial activities (consulting) Audit of controls Planned Fall 2011
Audit of liaison and representation activities Audit of controls Planned Fall 2011
Audit of program design Audit of controls Planned Fall 2011
Audit of partnerships with the economic milieu Transfer payment Planned Fall 2011
Audit of communications management Audit of controls Planned Fall 2011
Audit of records management and access to information Audit of controls Planned Winter 2012
Internal audit of the Infrastructure Canada Program, April 1, 2009 to March 31, 2011 Audit of controls Planned Winter 2012
Internal audit of the Municipal Rural Infrastructure Fund, April 1, 2009 to March 31, 2011 Audit of controls Planned Winter 2012
Internal audit of the Building Canada Fund, April 1, 2010 to March 31, 2011 Audit of controls Planned Winter 2012
Audit of human resources planning and analysis Audit of controls Planned Spring 2012
Audit of human resources management Audit of controls Planned Fall 2012
Audit of information technology management Audit of controls Planned Fall 2012
Audit of compliance with established service standards Audit of controls Planned Fall 2012
Audit of wording of agreements on the basis of the Transfer Payment Policy Audit of controls Planned Fall 2012
Collaboration with the Office of the Comptroller General of Canada, the Office of the Auditor General of Canada and other central agencies which perform audit mandates at the Economic Development Agency of Canada for the Regions of Quebec Collaboration Planned Ongoing
Monitoring of implementation of audit recommendations Monitoring Planned Ongoing

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Environment Canada

Table 6: Upcoming Internal Audits (Next three fiscal years)



Name of Internal Audit Internal Audit Type Status Expected Completion Date
Corporate Administrative Shared System (CASS) Assurance Planned March 2010
Motor Vehicle Policy Assurance Planned March 2010
Chief Information Officer Branch Assurance Planned March 2010
Unified Radar Processing Application Assurance Planned March 2010
Information Management Directorate Assurance Planned March 2010
Classification Assurance Planned March 2010
Official Languages Policy Assurance Planned March 2010
Values and Ethics Assurance Planned March 2010
CAE Holistic Opinion Assurance Planned March 2010
Applications Directorate Assurance Planned March 2011
Departmental Wide Area Telecommunications Assurance Planned March 2011
Financial Systems (IT) Assurance Planned March 2011
Horizontal Audits Assurance Planned March 2011
Risk Management Assurance Planned March 2011

5. Electronic Link to Internal Audit and Evaluation Plan:

www.ec.gc.ca/doc/ae-ve/plan/toc_eng.htm

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Financial Transactions and Reports Analysis Centre of Canada

Internal Audits


Internal Audits
There are currently no scheduled internal audits planned to commence during the 2009-2010 fiscal year.

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Fisheries and Oceans Canada

Table: Upcoming Internal Audits over the next three fiscal years


Name of Internal Audit Internal Audit Type Status Expected Completion Date
2008-2009
Information for Decision Making Special Audit Conduct Stage 2009-2010
Aboriginal Aquatic Resource and Oceans Management (AAROM) Compliance Audit Conduct Stage 2009-2010
At-Sea Mentoring Initiative (ASMI) and First Nations Fisheries Operations Management Initiative (FOMI) Compliance Audit Planning Stage 2009-2010
Succession Planning Special Audit Conduct Stage 2009-2010
Environmental Response Services Performance Audit Planning Stage 2009-2010
2009-2010
Financial Management (areas to be determined) Compliance Audit Planned 2009-2010
Small Craft Harbours Performance Audit Planned 2009-2010
Contribution: Pacific Salmon Foundation/T. "Buck"/Suzuki Foundation 1 Compliance Audit Planned 2009-2010
Contribution: Yukon Salmon Committee 1 Compliance Audit Planned 2009-2010
Follow-up Audit of the MCF Supporting Statistical Information on the Fisheries Info Systems Audit Planned 2009-2010
OCG Horizontal Audit (lead by TBS/OCG) Government-wide Audit Planned 2009-2010
Staffing and Classification 2 Compliance Audit Planned 2009-2010
Management of Information Technology Security 2 Compliance Audit Planned 2009-2010
Business Continuity Planning 2 Compliance Audit Planned 2009-2010
Federal Contaminated Sites Action Plan 2 Compliance Audit Planned 2009-2010
Academic Research Contribution Program 1 Compliance Audit Planned 2009-2010
2010-2011
Financial Management - areas to be determined Compliance Audit Planned 2010-2011
Marine Communications and Traffic Services Performance Audit Planned 2010-2011
Fisheries Resources Performance Audit Planned 2010-2011
Diversity (Employment Equity Planning and Recruitment Strategy) Compliance Audit Planned 2010-2011
Aboriginal Policy and Governance Performance Audit Planned 2010-2011
Integrated Oceans Management Performance Audit Planned 2010-2011
Habitat Program Services Performance Audit Planned 2010-2011
National Life-Cycle Material Management Information Services Info Systems Audit Planned 2010-2011
Follow up Audit of Conservation and Protection Follow-up Audit Planned 2010-2011
OCG Horizontal Audit (lead by TBS/OCG) Government-wide Audit Planned 2010-2011
Small Craft Harbours Divestiture Class Grant Program 1 Compliance Audit Planned 2010-2011
Search and Rescue Performance Audit Planned 2011-2012
Facilities/Asset Management Services Performance Audit Planned 2011-2012
Coast Guard College Performance Audit Planned 2011-2012
2011-2012
Environmental Assessments Performance Audit Planned 2011-2012
Resource Management Performance Audit Planned 2011-2012
Follow up Audit of Succession Planning Follow-up Audit Planned 2011-2012
Follow up of Audit of Information for Decision Making Follow-up Audit Planned 2011-2012
Department's Readiness for Audited Financial Statements Special Audit Planned 2011-2012
Small Craft Harbours Class Contribution Program 2 Compliance Audit Planned 2011-2012
Small Craft Harbours Divestiture of Non-core Harbours Program 2 Compliance Audit Planned 2011-2012
Atlantic Integrated Commercial Fisheries Initiative 2 Compliance Audit Planned 2011-2012
Pacific Integrated Commercial Fisheries Initiative 2 Compliance Audit Planned 2011-2012
New Aquaculture Initiative 2 Compliance Audit Planned 2011-2012
Conservation and Protection of Fish Habitat 2 Performance Audit Planned 2011-2012
Species at Risk Program Compliance Audit Planned 2011-2012

1 TBS mandated audits

2 Validation by DMC required

Note: IAD is in the process of updating the 2009-10 to 2011-12 Internal Audit Risk-based Work plan and the plan will be tabled for approval at the March Departmental Audit Committee Meeting.

 

Electronic Link to Internal Audit Plan:

http://www.dfo-mpo.gc.ca/communic/CREAD/index_e.htm

 


Glossary of Terms:
Compliance Audit The audit objective is to ensure that the area or subject audited conforms and adheres to agency and departmental policies, plans and procedures, laws, regulations, contracts or other requirements. Compliance audits include TBS mandated audits.
Info Systems Audit The audit objective is to ensure that there is an appropriate system controls and surrounding controls are in place. Areas of audit may include infrastructure, electronic data exchange, system controls, system continuity plan, etc.
Performance Audit The audit objective is to evaluate the department's activities through a systematic process for the purpose of making recommendations about the economic and efficient use of resources, effective achievement of business objectives and compliance with policies. Performance audits include program, sectoral and follow-up audits.
Special Audit The audit objective is to assess whether the management control framework has sufficient and effective controls in place to prevent or detect errors. Where gaps are identified, the appropriate and relevant recommendations are made to management based on best practices from relevant industry and other government organizations.

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Health Canada


Internal Audits
Name of Internal Audit Audit Type Status Expected Completion date Electronic Link to Report
Dental Benefits Program In progress 2009-10 N/A
FNHIB - Quality Assurance Process for Recipient Audits Transfer Payment In progress 2009-10 N/A
Biologic and Genetic Program In progress 2009-10 N/A
Capital Contribution Agreements Transfer Payment Planned 2009-10 N/A
Consumer Product Safety - new substances and products of biotechnology Program In progress 2009-10 N/A
Financial Forecasting and Year-End Expenditure Patterns Initiative In progress 2009-10 N/A
HPFB - Human Drugs Program Planned 2009-10 N/A
Financial Reporting controls Risk-Based Controls In progress 2009-10 N/A
Asset Management Initiative   Planned 2009-10 N/A
Contracting for Professional Services Initiative   Planned 2009-10 N/A
Real Property Management Control Framework Risk-Based Controls Planned 2009-10 N/A
IM/IT Governance Initiative   Planned 2009-10 N/A
Non-Insured Health Benefits - medical transportation Risk-Based Controls Planned 2009-10 N/A
Management of Contributions Transfer Payment Planned 2009-10 N/A
FNIHB - Primary Health Care Program   Planned 2009-10 N/A
Lab Facilities Infrastructure Program   Planned 2009-10 N/A

Electronic Link to Internal Audit plan: N/A

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Human Resources and Skills Development Canada

Table 6 – Upcoming Internal Audits


HRSDC Internal Audit

HRSDC’s annual planning cycle is based on risk. At this time, the Risk-Based Internal Audit Plan for 2009 – 2012 is being developed, with approval anticipated in early 2009 – 2010.

Below is a listing of internal audit engagements identified in the 2008 – 2011 Risk-Based Internal Audit Plan. Please note that the list of projects planned for 2009 – 2011 may change as a result of the risk-based audit planning process for 2009 – 2010.


Name of Internal Audit Internal
Audit
Type
Status Expected Completion
Date
2008-2009
Homelessness Partnership Initiative Assurance Underway June 2009
Audit of Financial Administration Act Section 32 Practices Assurance Underway March 2009
Audit of the Management Framework for Research Activities Assurance Underway June 2009
Review of Temporary Foreign Workers Program Consulting Planned  
Service Delivery – Outreach Services Assurance Underway September 2009
Front End Service Delivery on New Service Offerings for Canadians Assurance Underway June 2009
Audit of Access Control Assurance Underway May 2009
Quality Management – Quality Assurance Process in Old Age Security Assurance Planned  
Social Insurance Number Rapid Access Control Framework Assurance Underway March 2009
Annual Assurance of the March 31, 2009 Old Age Security Expenditures Assurance Planned  
Assurance Engagement of the March 31, 2008 HRSD Departmental Financial Statements Assurance Underway March 2009
Vital Events Audit Assurance Underway September 2009
Audit of the Exchange of Information with Canada Revenue Agency for the Guaranteed Income Supplement Assurance Underway June 2009
Financial and Administrative Process Compliance – Section 34 Assurance Planned  
Post Implementation Audit of Common Management System for Grants and Contributions Assurance Underway April 2009
Audit of Selected Records Management Practices Assurance Underway June 2009
Travel Assurance Underway June 2009
Hospitality Assurance In-Reserve  
Taxis Assurance In-Reserve  
2009-2010
Governance Review and Oversight Assurance Planned  
Privacy Assurance Planned  
Human Resources Assurance Planned  
Risk Management Follow-Up Planned  
Labour Market Development Agreements Assurance Planned  
Financial Management Assurance Planned  
Foreign Credential Recognition Assurance Planned  
Electronic Information Management Assurance Planned  
Review of Values and Ethics Follow-Up Planned  
Official Languages Minority Communities Assurance Planned  
Literacy and Essential Skills Assurance Planned  
Grants and Contributions Assurance Planned  
Federal/Inter-Jurisdictional Assurance Planned  
Web Services Assurance Planned  
Privacy and Security of Information Assurance Planned  
Employee Information Technology (IT) Support Assurance Planned  
Risk Analysis Assurance Planned  
Government of Canada Policy / Service Canada Service Policy Assurance Planned  
Knowledge Management Assurance Planned  
Performance Setting & Reporting Assurance Planned  
Client Feedback Management Assurance Planned  
Client Feedback Management Assurance Planned  
Annual Assurance of the March 31, 2010 Old Age Security Expenditures Assurance Planned  
Vital Events Audit Assurance Planned  
Consolidated Statement of Administrative Costs Charged to the Canada Pension Plan Account 2008-2009 Attest Planned  
2010-2011
Youth Employment Strategy Assurance Planned  
Human Resources Assurance Planned  
Review of Risk Management Follow-Up Planned  
Governance and Oversight of Collaborative Initiatives / Processes Assurance Planned  
Authority, Responsibility and Accountability – Communication and Understanding Assurance Planned  
Canada Student Loans Program Assurance Planned  
Grants and Contributions – Proposal Assessment Process Assurance Planned  
Trades and Apprenticeships Assurance Planned  
Budgets/Forecasts –Resource Reallocation to Achieve Results Assurance Planned  
Financial and Non-Financial Reporting Assurance Planned  
Review of Values and Ethics Follow-Up Planned  
Grants and Contributions Assurance Planned  
In-Person Assurance Planned  
Outreach and Mobile Services Assurance Planned  
Client Communities Assurance Planned  
Individual Benefit Administration and Mail Assurance Planned  
Employee IT Support Assurance Planned  
Telephony Assurance Planned  
Registration & Authentication Assurance Planned  
Quality Management Assurance Planned  
Integrity Operations Assurance Planned  
IT Strategies Assurance Planned  
Human Resources Services Assurance Planned  
Strategic and Business Planning Assurance Planned  
Marketing / External Communication Assurance Planned  
Business Integration Assurance Planned  
Annual Assurance of the March 31, 2011 Old Age Security Expenditures Assurance Planned  
Vital Events Audit Assurance Planned  
Consolidated Statement of Administrative Costs Charged to the Canada Pension Plan Account 2009-2010 Attest Planned  

Please Note:
Once approved, HRSDC internal audit reports are posted on the website listed below.
http://www.hrsdc.gc.ca/en/publications_resources/audit/index.shtml

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Immigration and Refugee Board of Canada

Internal Audits

The following table provides a list of internal audits that are currently scheduled to take place in 2009-10. The IRB will continue to implement all of the elements of the Internal Audit Policy. The IRB's audits are available at: http://www.irb-cisr.gc.ca/en/about/transparency/evaluations/index_e.htm

Table 3.4: List of Planned Internal Audits



Name of Internal Audit Audit Type Status Expected Completion Date
Internal audit risk plan, IRB audit policy, procedure and risk plan Compliance
Prepare to comply with the new Federal Government Audit Policy
Planned 2009-10
Core Management Controls Follow-up
Identify gaps and assess existing IRB controls and Core Management controls, develop framework for internal controls
In Progress / Planned 2009-10

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Indian and Northern Affairs Canada and Canadian Polar Commission

Upcoming Internal Audits (Next three fiscal years)

To ensure departmental compliance with Treasury Board policies, Indian and Northern Affairs Canada (INAC) conducts strategic, risk-based evaluations and internal audits of all programs and operations. The internal audits are outlined in the Indian and Northern Affairs Risk-Based Audit Plan 2008–2009 to 2010–2011 and presented in the table below.

Based on findings from the audit of Community Economic Development, the department improved its accountability and due-diligence measures to guarantee funding is directed to economic-development projects most likely to improve the conditions of First Nations, Métis and Inuit.

The audit activity related to Registration and Membership helped the department ensure the roll-out of a new Secure Certificate of Indian Status card would meet the needs of government and users while also minimizing security risks.

Meanwhile, the recommendations provided in the audits of the Office of the Federal Interlocutor and the Northern Air Stage Funding Subsidy (Food Mail) has helped both offices strengthen their management-control frameworks.

The audit of Capital Facilities and Maintenance identified opportunities for the department to strengthen its management-control framework and adopt a more structured risk-management approach to ensure resources are used effectively.

Management Practices Reviews of a number of regional headquarters and HQ sectors discerned best practices and pinpointed opportunities for improvement in financial management, human-resources management, contracting, grants and contributions administration, and strategic planning and coordination. The cycle of reviews of all regional headquarters and HQ sectors will be completed in early 2009–10, with key findings guiding future audit activity.



Name of Internal Audit Internal Audit Type Status Expected Completion Date
Office of the Federal Interlocutor Internal Management, Transfer Payment Completed February 2008
Registration and Membership — Secure Certificate of Indian Status TRA Program Development Completed April 2008
Audit of IT Security Internal Management Completed April 2008
Audit of Northern Air Stage Funding Subsidy Internal Management Completed June 2008
Human Resources Planning and Resourcing Internal Management Completed June 2008
Community Economic Development Funding Transfer Payment Completed September 2008
Capital Facilities and Maintenance Transfer Payment Completed December 2008
Audit of Self-Government, including Comprehensive Claims — Preliminary Survey Transfer Payment Completed December 2008
Child and Family Services Follow-Up Cancelled Due to OAG Audit N/A
Regional Headquarters Management Practices Review In Progress Various
Grants and Contributions — Departmental Controls — Quality Assurance and Intervention Policy Transfer Payment In Progress January 2009
Aboriginal Business Canada Follow-Up In Progress January 2009
Post-Secondary Education Transfer Payment In Progress January 2009
Capacity Development Transfer Payment In Progress January 2009
Audit of Natural Resources and Environmental Management Transfer Payment In Progress January 2009
Audit of Strategic Policy and Planning (Preliminary Survey) Internal Management In progress February 2009
Contingent Liabilities, Environmental Liabilities Internal Management In Progress April 2009
Audit of Band Support Funding Transfer Payment In Progress April 2009
Audit of Revenues, Loans, and Accounts Receivable Department and Flow-Through Funding (Three Auditable Units) Internal Management In Progress April 2009
Audit of Documentation and Records Management Internal Management In Progress April 2009
Audit of Non-Proposal Driven Economic Development (Preliminary Survey) Transfer Payment In Progress April 2009
Audit of Elementary and Secondary Schools Transfer Payment In Progress May 2009
Audit of Specific Claims Transfer Payment Planned 2009-2010
Grants and Contributions — Departmental Controls, Horizontal Departmental Audit (Scope TBD) Transfer Payment Planned 2009-2010
Information Management/Information Technology (IM/IT) Policy, Planning and Management Audit (Scope TBD) Internal Management Planned 2009-2010
Post-Implementation Audit of First Nations and Inuit Transfer Payment System Internal Management Planned 2009-2010
Audit of PeopleSoft Internal Management Planned 2009-2010
Horizontal Departmental Audit of Training and Development Internal Management Planned 2009-2010
Preliminary Survey of Internal and External Communications Internal Management Planned 2009-2010
Legal Services and Litigation Management Audits Internal Management Planned 2009-2010
Audit of Income Assistance Transfer Payment Planned 2009-2010
Audit of Family Violence and Other Social Services Transfer Payment Planned 2009-2010
Audit of Emergency Internal Management, Transfer Payment Planned 2009-2010
Horizontal Departmental Audit of Financial Planning, Budgeting and Forecasting Internal Management Planned 2009-2010
Audit of Procurement/Contracting Internal Management Planned 2009-2010
Audit of Travel and Hospitality Internal Management Planned 2009-2010
Audit of Organizational Design and Classification Internal Management Planned 2009-2010
Audit of Communications (Scope TBD) Internal Management Planned 2009-2010
Audit of Compliance Monitoring Internal Management Planned 2009-2010
Regional Headquarters (TBD) Audits (Scope TBD) Internal Management Planned 2009-2010/ 2010-2011
Audit of System Under Development or Application in Place — (TBD) Internal Management Planned 2010-2011

For more information, click on the following links and access INAC's:

Internal audit and evaluation reports
Evaluation Plan 2008–2009 to 2012–2012
Risk-Based Audit Plan 2008–2009 to 2010–2011

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Industry Canada

Internal Audits


Name of Internal Audit Internal Audit Type Status Expected Completion Date
(2009–2010)
Spectrum Informatics Review and Redesign System Under Development Audit - June 2009
Canadian Intellectual Property Office Planned Audit - June 2009
Office of the Superintendent of Bankruptcy Planned Audit - September 2009
IT Project Management Planned Audit - September 2009
Strategic Aerospace and Defence Initiative Implementation Planned Audit - December 2009
Material Management Planned Audit - September 2009
Canada Small Business Planned Audit - June 2009
Management of Revenues Planned Audit - September 2009
Spectrum, Information Technologies and Telecommunications Delivery (Regions) Planned Audit - December 2009
Regions Planned Audit - December 2009
Oxford Consulting Group Directed (TBD) Planned Audit - March 2010
Integrated Financial and Materiel System Planned Follow-up - June 2009
Early Warning – Program and Services Board Planned Follow-up - June 2009
IT Governance Planned Follow-up - September 2009
Human Resources Planned Follow-up - September 2009
Security Planned Follow-up - September 2009
Competition Bureau Planned Follow-up - December 2009
Resource Management Planned Follow-up - December 2009
Community Futures Planned Follow-up - March 2010
Information Management Planned Follow-up - March 2010
Oxford Consulting Group Directed Planned Follow-up - March 2010
Note: The above represents the audit projects approved by the Deputy Minister in May 2008, as part of the 2008–09 to 2010–2011 multi-year, risk-based internal audit plan. An audit plan is transitional in nature and evolves over the course of the planning period. Projects under consideration are subject to ongoing risk assessments. Projects planned for 2009–2010 will be updated as part of the annual risk-based planning process scheduled to take place in Q4 of the 2008–09 fiscal year. A final internal audit plan, including a final list of audit projects, is scheduled to be presented for consideration and approval by the Deputy Minister in April 2009.
Electronic Link to Internal Audit Plan: 

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Infrastructure Canada

Table 6: Internal Audits

Infrastructure Canada’s Internal Audit Plan for 2008-20 to 2010-11 is summarized below. This three-year plan was approved by the Departmental Audit Committee on June 19, 2008. It is currently being updated and will include audit engagements for the fiscal year 2011-12.

Audits completed or started during 2008-09:

  • An assurance audit of HR Staffing and Classification (http://www.infc.gc.ca/pd-dp/ia-vi/staffing-personnel-2008-eng.html) was completed in June 2008. The audit concluded that Infrastructure Canada has some moderate issues related to the adequacy and effectiveness of the control framework for classification and staffing (recruitment, hiring and promotion) and its alignment with the Human Resources Strategy as outlined in the Report on Plans and Priorities, 2008-09. While the control deficiencies were significant, it was noted that the exposure was limited.
  • An assurance audit of the Financial Management Accountability Framework with regard to: “Financial Coding”, “Monitoring of Operating Budget”, and “Implementation of Action Plan for Delegation of Signing Authority (DOA) Policy and Procedures” (http://www.infc.gc.ca/pd-dp/ia-vi/fma-gf-2008-eng.html) was completed in June 2008. The audit found that Infrastructure Canada had moderate issues requiring management focus.
  • A consulting engagement of Contracting and Procurement was completed in August 2008. This engagement is a carry-over from the 2007-08 plan where it had been scheduled as an assurance audit. The preliminary audit assessment identified a number of key control deficiencies. It was therefore decided to perform a consulting engagement. It was generally observed that improvement in contracting procedures, delegation of authority and proper file documentation is required. It should be noted that the period of the review was from April 2006 to September 2007 at which time Industry Canada provided contracting services to Infrastructure Canada. As of April 1, 2008 the new Infrastructure Canada Contracting and Procurement Unit has been established and management action plans have been put in place to address the weaknesses identified.
  • Audits initiated in 2008-09, but not yet completed, include assurance audits of the management control frameworks for the Gas Tax Fund, Public Transit Fund, and Municipal Rural Infrastructure Fund, an assurance audit of the Shared Information Management System for Infrastructure and a follow-up audit of Travel, Hospitality and Acquisition Cards.

Key Upcoming Internal Audits (includes audits in progress)


Name of Internal Audit Audit Type Status as of January 11, 2009 Expected Completion Date
Assurance Audit of Contribution Management Control Framework for Municipal Rural Infrastructure Fund (MRIF) Transfer payment Planning phase March 2009
Assurance Audit of Contribution Management Control Framework for Infrastructure Canada Program (ICP) Transfer payment On hold Unknown
Assurance Audit of the Gas Tax Fund (GTF) Management Control Framework Transfer payment Nearing completion of planning phase March 2009
Assurance Audit of the Public Transit Fund (PTF) Management Control Framework Transfer payment Nearing completion of planning phase March 2009
Follow-up Audit of Travel, Hospitality and Acquisition Cards Finance Planning phase has been initiated April 2009
Assurance Audit of Shared Information Management System for Infrastructure (SIMSI) Information technology Finalizing planning phase April 2009
Assurance Audit of the Contribution Management Control Framework of the Research, Knowledge and Outreach (RKO) Program Transfer payment Not yet started.

To be carried over to 09/10

July 2009
Assurance Audit of Information Technology (IT) Security Information technology Not yet started to be carried over to 09/10 July 2009
Assurance Audit of Selected Components of the Infrastructure Canada Financial Management and Accountability Framework (including a Follow-up Audit of Financial Coding, Monitoring of the Operating Budget, and Implementation of Action for Delegation of Signing Authority) Finance Planned April 2009 September 2009
Assurance Audit of Human Resources Control Framework (including a Follow-up Audit of Staffing and Classification) Human resources Planned April 2009 September 2009
Assurance Audit of the Contribution Management Control Framework of the Building Canada Plan-Provincial Territorial Base Funding Program Transfer payment Planned August 2009 March 2010
Assurance Audit of the Information Management (IM) Function Information management Planned August 2009 January 2010
Assurance Follow-up Audit of the Contribution Management Control Framework of Border Infrastructure Fund (BIF) Transfer payment Planned September 2009 March 2010
Assurance Follow-up Audit of the Contribution Management Control Framework of Canada Strategic Infrastructure Fund (CSIF) Transfer payment Planned September 2009 March 2010
Assurance Audit of Values and Ethics Values and ethics Planned September 2009 March 2010
Assurance Audit of Infrastructure Canada’s Strategic and Operational Planning Process and Practices Management Planned September 2009 March 2010
Assurance Audit of the Infrastructure Canada Governance and Organizational Structure Governance Planned September 2009 March 2010
Assurance Audit of the Infrastructure Policy Framework and Strategic Policy Capacity Policy Planned November 2009 March 2010
Assurance Audit of the Human Resources Control Framework (including a follow-up to the previous year’s audit) Human resources Planned April 2010 September 2010
Assurance Audit of Selected Components of the Infrastructure Canada Financial Management and Accountability Framework (including a follow-up to the previous year’s audit) Finance Planned April 2010 September 2010
Follow-up Assurance Audit of IT Security Information technology Planned June 2010 October 2010
Follow-up Assurance Audit of the Contribution Management Control Framework of the RKO Program Transfer payment Planned June 2010 October 2010
Assurance Audit of the Contribution Management Control Framework of the Building Canada Fund – Major Infrastructure Component, Communities Component, and National Infrastructure Knowledge Component Transfer payment Planned August 2010 March 2011
Follow-up Assurance Audit of the Contribution Management Control Framework of MRIF Transfer payment Planned September 2010 January 2011
Follow-up Assurance Audit of the Contribution Management Control Framework of ICP Transfer payment Planned September 2010 January 2011
Follow-up Assurance Audit of the Contribution Management Control Framework of GTF Transfer payment Planned September 2010 January 2011
Follow-up Assurance Audit of the Contribution Management Control Framework of PTF Transfer payment Planned September 2010 January 2011

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Library and Archives Canada

Table 6: Internal Audits



This table charts upcoming internal audits.
Internal Audits
Name of Internal Audit Program Type Status Expected
completion date
National Archival Development Program Grants and Contributions Planned 2009-10

Electronic Link to Internal Audit Plan: not available yet

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National Defence

TABLE 4: INTERNAL AUDITS

The following table lists the internal audit work expected to be completed during fiscal year 2009-2010, as well provides an indication of the internal audit work tentatively planned for initiation in fiscal year 2009-2010. Completed audit reports, which include management action plan to address audit recommendations, are posted at the following link: <http://www.crs-csex.forces.gc.ca/reports-rapports/index-eng.asp>.


Upcoming Internal Audits
Name of Internal Audit Internal Audit Type Status Expected Completion Date
Inventory Management: Surpluses and Disposal Assurance In Progress 1st Quarter 2009-2010
Canadian Forces Housing Agency Assurance In Progress 1st Quarter 2009-2010
HR Service Delivery Review In Progress 1st Quarter 2009-2010
CP140 Aurora Maintenance Contracts Management Action Plan Follow-Up In Progress 1st Quarter 2009-2010
Revenue Management Assurance In Progress 1st Quarter 2009-2010
Risk Analysis of Contracts Risk Analysis In Progress 1st Quarter 2009-2010
Audit of Security Incident Management Assurance In Progress 2nd Quarter 2009-2010
Minor Warships and Auxiliary Vessel In-Service Support Contract Assurance In Progress 2nd Quarter 2009-2010
Information Management Projects Risk Analysis In Progress 2nd Quarter 2009-2010
CRS Audit Perspective 2008 Assurance In Progress 2nd Quarter 2009-2010
Implementation of Modern Management Assurance In Progress 3rd Quarter 2009-2010
Contracting for Professional and Technical Services Management Action Plan Follow-Up In Progress 3rd Quarter 2009-2010
FMF Cape Breton Shop Consolidation Project Assurance In Progress 4th Quarter 2009-2010
Unexploded Ordnance Liability Assurance In Progress 4th Quarter 2009-2010
Leave and Absence Administration Assurance In Progress 4th Quarter 2009-2010
RMC Kingston Assurance Planned 2010-2011
IT Asset Management Management Action Plan Follow-Up Planned
(see note)
2010-2011
Security Program Management Assurance Planned
(see note)
2010-2011
Joint Support Ship Assurance Planned
(see note)
2010-2011
Financial Management Practices – Selected Operational Units Assurance Planned
(see note)
2010-2011
Delegation of Financial Authorities Assurance Planned
(see note)
2010-2011
Canadian Forces Pension Plan Assurance Planned
(see note)
2010-2011
Business Continuity Planning Assurance Planned
(see note)
2010-2011
CRS Audit Perspective 2009 Assurance Planned 2010-2011
Halifax Class Modernization/Frigate Life Extension (FELEX) Assurance Planned
(see note)
2011-2012

Source: Chief Review Services Group

Note:

  1. Subject to Departmental Audit Committee approval
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National Parole Board

Upcoming Internal Audits and Evaluations


Subject Status Expected Completion Date Electronic Link to Report
Evaluation of NPB initiatives related to the unique needs and circumstances of Aboriginal offenders, women offenders and ethno-cultural groups of offenders in the context of conditional release Planned March 31, 2012 will be provided when available
Evaluation of measures to provide victims with a more effective voice in criminal justice Planned March 31, 2011 will be provided when available
Review to assess the impact of processes to improve the pardon application process Planned March 31, 2010 will be provided when available
Evaluation of the impacts and effects of the strategic framework for citizen engagement, including expansion of the framework for citizen engagement to include rural, Aboriginal and culturally diverse communities Planned March 31, 2013 will be provided when available
Evaluation of departmental learning strategy Planned March 31, 2013 will be provided when available

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National Research Council Canada

Table 4: Internal Audits

The table below outlines all current and planned evaluation activities for the next three fiscal years to 2012-2013. For any of the recently completed or ongoing evaluations, electronic links are not yet available (due to status of the report (i.e., currently under review, undergoing translation, etc.).


Name of Internal Audit Internal Audit Type Status Expected Completion Date
Audit of Construction Contracts Management Control Framework Audit and Follow-up to 2002 Audit In progress Winter 2009
Limited Assurance Annual Compliance Audit for Hospitality – 2007-08 Transactions Compliance Audit In progress Winter 2009
Limited Assurance Annual Compliance Audit for Travel – 2007-08 Transactions Compliance Audit In progress Winter 2009
Limited Assurance Annual Compliance Audit – 2007-08 Contracts Greater Than $25,000 Compliance Audit In progress Winter 2009
Audit Survey of Values and Ethics Audit Survey In progress Summer 2009
Audit of Facilities Management and Related Equipment Management Control Framework Audit In progress Summer 2009
Audit of Occupational Health and Safety Management Control Framework / Compliance Audit In progress Summer 2009
Audit Survey for Planning and Prioritization Audit Audit Survey Planned Summer 2009
Limited Assurance Annual Compliance Audit for Acquisition Card Purchases – 2008-09 Transactions Compliance Audit In progress Fall 2009
Audit of Integrated Risk Management Management Control Framework Audit In progress Fall 2009
Audit of Planning and Prioritization Management Control Framework Audit Planned Winter 2010
Audit Survey for Human Resources Audit Audit Survey Planned Winter 2010
Audit of Industry Partnership Facilities Management Control Framework Audit Planned Spring 2010
Audit of Financial Management Management Control Framework Audit Planned Summer 2010
Follow-up to the 2006-07 Audit of the Industrial Research Assistance Program Follow-up Audit Planned Fall 2010
Limited Assurance Annual Compliance Audit for Hospitality – 2009-10 Compliance Audit Planned Fall 2010
Limited Assurance Annual Compliance Audit for Travel – 2009-10 Compliance Audit Planned Fall 2010
Limited Assurance Annual Compliance Audit – 2009-10 Contracts Greater Than $25,000 Compliance Audit Planned Fall 2010
Audit Survey of Value and Ethics Audit Survey Planned Fall 2010
Audit of Human Resources Management Control Framework Audit Planned Winter 2011
Follow-up to the 2006-07 Audit of IT Security Management Follow-up Audit Planned Winter 2011
Audit of Capital Planning and Investment Management Control Framework Audit Planned Summer 2011
Follow-up to the 2009-10 Audit of Planning and Prioritization Follow-up Audit Planned Fall 2011
Follow-up to the 2009-10 Audit of Industry Partnership Facilities Follow-up Audit Planned Fall 2011
Audit of Horizontal Initiatives Management Control Framework Audit Planned Fall 2011
Limited Assurance Annual Compliance Audit – 2009-10 Contracts Less Than $25,000 Compliance Audit Planned Fall 2011

Electronic link to internal audit plan and reports:http://www.nrc-cnrc.gc.ca/aboutUs/audit_e.html

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Natural Resources Canada

Table 6: Internal Audits


1. Name of Internal Audit 2. Internal Audit Type 3. Status 4. Expected Completion Date
Audit of NRCan's Treasury Board Submission Process Assurance Completed n/a
Off-the-shelf Software License Management Assurance Ongoing Q1 09/10
Custom Software Development Assurance Ongoing Q1 09/10
Management of Repayable Contributions Assurance Completed n/a
Performance Management at Contribution Agreement Level Assurance Completed n/a
Management of Accounts Payable Assurance Completed n/a
Server Management Assurance Completed n/a
Strategic Planning Assurance Planned Q1 09/10
Contracting Information and Monitoring* Assurance Ongoing Q4 08/09
Departmental TB Authorities* Assurance Planned 08/09
Human Resource Planning and Analysis* Assurance Cancelled by OCG n/a
Corporate Risk Profiles* Assurance Planned Fiscal Year 08/09
Expenditure Controls (Higher Risk Payments)* Assurance Completed n/a
Revenue, Receivable and Receipts Assurance Planned Fiscal Year 08/09
Payroll and benefits Assurance Ongoing Q4 08/09
Transfer payment expenditures Assurance Planned Fiscal Year 08/09
IT Security Assurance Planned Q2 09/10
Information Management Assurance Planned Deferred
Geoconnections Program Assurance Ongoing Q2 09/10
SSO service delivery Assurance Ongoing Q2 09/10
EcoENERGY Retrofit – small and medium size organizations** Assurance Ongoing Q1 09/10
Departmental policies – financial Assurance Planned Fiscal Year 08/09
Financial forecasting and year-end expenditure patterns Assurance Ongoing Q4 08/09
Budgeting and expenditure management Assurance Planned Fiscal Year 08/09
Nova Scotia – Nfld. Revenue and Transfers Assurance Planned Fiscal Year 08/09
Public websites management Assurance Ongoing Q4 08/09
Asset management – departmental assets Assurance Ongoing Q1 09/10
HR Management – Staffing Service Delivery** Assurance Planned Fiscal Year 08/09
Physical security** Assurance Planned Fiscal Year 08/09
Follow-up of the review of values and ethics** Assurance Ongoing Q1 09/10
Departmental governance – regime in support of DMC Assurance Planned Fiscal Year 09/10
IT Security Assurance Planned Fiscal Year 09/10
Information Management Assurance Planned Fiscal Year 09/10
Business Cases for Major Investments (Risk analysis and plans)* Assurance Planned Fiscal Year 09/10
Real Property Assets (Life-Cycle Management)* Assurance Planned Fiscal Year 09/10
Financial Reporting Controls* Assurance Planned Fiscal Year 09/10
Fraud Risk and Control Strategies* Assurance Planned Fiscal Year 09/10
Departmental governance – regime in support of horizontal NRCan initiatives Assurance Planned Fiscal Year 09/10
Asset management – real property assets Assurance Planned Fiscal Year 09/10
EcoEnergy for Biofuels Program Assurance Planned Fiscal Year 09/10
Business continuity planning – follow-up of NRCan's 2006 internal audit of BCP Assurance Planned Fiscal Year 09/10
Travel Assurance Planned Fiscal Year 09/10
Federal Response to the Mountain Pine Beetle Infestation in BC Assurance Planned Fiscal Year 09/10
Expanding Market Opportunities Program Assurance Planned Fiscal Year 09/10
Eco-energy for Building and Houses Program Assurance Planned Fiscal Year 09/10
Departmental project management system Assurance Planned Fiscal Year 09/10
Financial Statement Preparation and Reporting Assurance Planned Fiscal Year 09/10
Purchases, Payables and Payments Assurance Planned Fiscal Year 10/11
IT Security Assurance Planned Fiscal Year 10/11
Information Management Assurance Planned Fiscal Year 10/11
Departmental Governance – IM/IT Resources Assurance Planned Fiscal Year 10/11
Accounting of capital assests Assurance Planned Fiscal Year 10/11
Operational planning Assurance Planned Fiscal Year 10/11
Departmental project management system Assurance Planned Fiscal Year 10/11
Geomatics Canada revolving fund Assurance Planned Fiscal Year 10/11
Gunnar and Lorado Mines Assurance Planned Fiscal Year 10/11
Efficiency and Alternative Energy Program Assurance Planned Fiscal Year 10/11
EcoEnergy Technology Initiative Program Assurance Planned Fiscal Year 10/11

* Office of the Comptroller General (OCG) & Treasury Board Secretariat Required Planned Audits.

** Departmental In-Reserve Audits – Audit Committee Consultation Required Prior to Implementation.

5. Electronic Link to Internal Audit and Evaluation Plan: http://nrcan.gc.ca/audit/reprap/reprap-eng.php.

NB: Please note, audits listed as "planned" may be subject to changes due to shifting priorities based on annual evaluation of risk elements.

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Natural Sciences and Engineering Research Council of Canada

Internal Audits


Upcoming Internal Audits (Next three fiscal years)
In 2008-09, NSERC and SSHRC completed a merger of their internal audit units. Currently, the Internal Audit Team is developing detailed profiles of program components and evaluating risk exposures for the purpose of recommending internal audit projects for 2009-10. In addition, resources have been earmarked to assist in the conduct of horizontal audits, as may be directed by the Office of the Comptroller General. Specific projects have not yet been identified and, therefore, a list of upcoming audits is not available at the time of tabling of this report.
Electronic link to audit reports:
NSERC Internal Audits

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Office of the Auditor General of Canada

Table 3—Internal audits planned for 2009–10


Name of Internal Audit Internal Audit Type Expected Completion Date
Report on the Review of the Annual Audit Practice of the Office of the Auditor General of Canada, Audits Conducted in 2009 Compliance 4th Quarter of 2009–10
Report on the Review of the Performance Audit Practice of the Office of the Auditor General of Canada, Audits Conducted in 2009 Compliance 4th Quarter of 2009–10
Report on the Review of the Special Examination Practice of the Office of the Auditor General of Canada, Audits Conducted in 2009 Compliance 4th Quarter of 2009–10
Follow-up of actions taken by management on previous internal audit recommendations Follow-up 4th Quarter of 2009–10
Internal Audit of a management and administrative unit within the OAG Performance audit 4th Quarter of 2009–10

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Office of the Chief Electoral Officer


Table 6: Internal Audits
1. Name of Internal Audit 2. Internal Audit Type 3. Status 4. Expected Completion Date
Audit of the IT Integrated Program Office Information Management/
Information Technology (IM/IT)
In progress 2009–10, 1st quarter
Audit of the Management of Returning Officers Program In progress 2009–10, 2nd quarter
Audit of the Special Voting Rules System (SVRS) Redevelopment Project IM/IT Planned 2009–10, 3rd quarter
Audit of the Returning Officers Management Practices Program Planned 2009–10, 4th quarter
Audit of IT Business Continuity Plan IM/IT Planned 2009–10, 4th quarter
Audit of the Management of the Human Resources Information System Management Planned 2009–10, 4th quarter

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Office of the Superintendent of Financial Institutions

Table 2: Internal Audits


1. Name of Internal Audit 2. Internal Audit Type 3. Status 4. Expected Completion Date
Supervision Sector: Financial Institutions Group (Follow-up) Supervision – Risk Assessment & Interventions Ongoing No posted report; Regular reporting
Supervision Sector: Financial Conglomerate Group- Deposit Taking Institutions (Follow Up) Supervision – Risk Assessment & Interventions Ongoing No posted report; Regular reporting
Supervision Sector: Financial Conglomerate Group – Life Insurance Supervision – Risk Assessment & Interventions Postponed To be determined
Corporate Services: Human Resources Planning Corporate Services – Human Resources Services In-Progress 2008-2009
Corporate Services – Information Technology Services Planning Corporate Services – Information Technology In-Progress 2008-2009
Superintendent’s Office- Management Oversight Superintendent’s Office In-Progress 2008-2009
Regulation Sector: Legislation and Policy Initiatives Regulation – Rule Making In-Progress 2009-2010
Regulation Sector: Accounting Rule Making Regulation – Rule Making In-Progress 2009-2010
Office of the Chief Actuary Office of the Chief Actuary In-Progress 2009-2010
Corporate Services – Portfolio and Project Management Corporate Services – Project Management In-Progress 2009-2010

The Audit Committee approves OSFI's Annual Audit Plan one year ahead.  The most recent Audit Plan and Audit Reports are available on OSFI’s website: OSFI’s Internal Audit Reports.

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Parks Canada

Planned Internal Audits for 2009-2010



Name of Internal Audit Internal Audit Type Status Expected Completion Date Electronic Link to Report
Financial and Administrative Audit

Office of DG Eastern Canada
Assurance Complete June 2008 http://pc.gc.ca/docs/pc/rpts/rve-par/index_e.asp
Financial and Administrative Audit

Office of DG Western/Northern Canada
Assurance Complete June 2008 http://pc.gc.ca/docs/pc/rpts/rve-par/index_e.asp
Financial and Administrative Audit

National Parks Directorate
Assurance Complete September 2008 http://pc.gc.ca/docs/pc/rpts/rve-par/index_e.asp
Audit of Values and Ethics Regime Assurance In progress December 2008  
Audit of Vehicle/Vessel Management Assurance In progress January 2009  
Audit of Revenue Management (entry fees, campground) Assurance In progress February 2009  
Audit of Fire Management Emergency Funds Assurance In progress January 2009  
Follow-up Financial and Administrative Audit

Western Quebec Field Unit
Assurance In progress December 2008  
Audit Framework Collaborative Arrangements and Managing With Others Description of Audit Entity and Controls Planned June 2009  
Overtime Process Description of Audit Entity and Controls Complete June 2008 N/A
Sustainable HR Policies and HR Planning Description of Audit Entity and Controls Planned June 2009  
Information Management and Privacy Assurance Planned July 2009  
Information Technology and Systems Description of Audit Entity and Controls In progress January 2009  
National Level Finance and Administrative Management Control Framework Description of Audit Entity and Controls In progress January 2009  
Financial and Administrative Audit

External Relations and Visitor Experience Directorate
Assurance Planned October 2009  
Financial and Administrative Audit

Strategy and Plans Directorate
Assurance Planned October 2009  
Financial and Administrative Audit

(sites to be determined)
Assurance Planned March 2010  
Follow up of Pay and Benefit Audit (including overtime) Assurance Planned March 2010  
Audit of Revenues Management (Others) Assurance Planned March 2010  
Espace 400e Quebec City Assurance Planned December 2009  
IT- Campground Reservation System and Point of Sale System Assurance Planned March 2010  
6. Electronic link to internal audit plan: http://pc.gc.ca/docs/pc/rpts/rve-par/48/index_e.asp

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Privy Council Office

Table 1: Sources of Non-Respendable Revenue



Non-Respendable Revenue
(thousands of dollars)
Program Activity Non-respendable revenue Forecast Revenue
2008-09
Planned Revenue
2009-10
Planned Revenue
2010-11
Planned Revenue
2011-12
Provide professional, non-partisan policy advice and support to the Prime Minister and portfolio ministers Refunds of previous year’s expenditures 38 38 38 38
Proceeds from sales 2 0 0 0
Other revenues (Sundries) 7 7 7 7
Subtotal 47 45 45 45
 
Provide non-partisan policy advice and secretariat support to Cabinet and Cabinet committees Refunds of previous year’s expenditures 11 11 11 11
Sale of statutory instruments pursuant to the Statutory Instruments Act 1 1 1 1
Other revenues (Sundries) 2 2 2 2
Subtotal 14 14 14 14
 
Provide overall leadership and direction to the Public Service in support of the Government’s agenda Refunds of previous year’s expenditures 2 2 2 2
Proceeds from sales 2 0 0 0
Subtotal 4 2 2 2
 
Provide commissions of inquiry with administrative and financial support Refunds of previous year’s expenditures 5 5 5 5
Provide services and resources to support the needs of PCO and fulfill the corporate obligations of the organization Refunds of previous year’s expenditures 34 34 34 34
Proceeds from the disposal of surplus Crown assets 25 20 20 20
Revenues pursuant to the Access to Information Act and Privacy Act 4 4 4 4
Other revenues (Sundries) 6 6 6 6
Subtotal 69 64 64 64
 
Total Refunds of previous year's expenditures 90 90 90 90
Proceeds from the disposal of surplus Crown assets 25 20 20 20
Sale of statutory instruments pursuant to the Statutory Instruments Act 1 1 1 1
Revenues pursuant to the Access to Information Act and Privacy Act 4 4 4 4
Proceeds from sales 4 0 0 0
Other revenues (Sundries) 15 15 15 15
Total Non-Respendable
Revenue
139 130 130 130

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Public Health Agency of Canada

Table 6: Upcoming Internal Audits



Name of Internal Audit Internal Audit Type Status Expected Completion Date
Infectious Disease and Prevention and Control Program Performance Audit In progress June 2009
Information Technology Assets Management (Life Cycle) Continuous Auditing and Monitoring Planned June 2009
Security of Labs/Scientific and Related Inventories Continuous Auditing and Monitoring Planned June 2009
Financial Statement Readiness Assessment Continuous Auditing and Monitoring Planned September 2009
Chronic Disease and Injury Prevention and Control Program Performance Audit Planned December 2009

Internal Audit Plans

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Public Safety and Emergency Preparedness Canada


Table 5: Internal Audits
1. Name of Internal Audit 2. Internal
Audit Type
3. Status 4. Expected Completion Date
2009-10
Crime Prevention Funding and Support Assurance Engagement Planned June 2009
Expenditure Management Assurance Engagement Planned September 2009
Governance and Management of IT Assurance Engagement Planned November 2009
Continuity of Constitutional Government Assurance Engagement Planned January 2010
Follow-Up Activities Assurance Engagement Planned On-going
2010-11
Note: Internal Audit Directorate Risk-based Audit Plan ends March 2010.
A new plan will be tabled with the Audit Committee in 2010.
2011-12
NIL

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Public Service Commission of Canada

Table 6: Upcoming Internal Audits (Next three fiscal years)

The PSC has an established internal audit function, working within an environment bounded by professional standards and Treasury Board policies. The function also receives guidance and input from its independent Internal Audit Committee. The PSC posts all completed audits on its Web site at http://www.psc-cfp.gc.ca/abt-aps/inta-veri/index-eng.htm. The table below gives the status of audits planned for 2008-2009 and those not yet complete. It also shows the Outlook for audits to be completed over the next three years. We reassess risks annually as part of our audit planning process. Consequently, the Outlook may be revised to reflect changes to overall risks, controls and comitments over this time frame.


Name of Internal Audit Internal Audit Type Status Expected Completion Date
Cyclical Audit – PSC's Financial Statements: Revenue Cycle Financial Reporting Planned 2008-2009 Q2 – 2009-2010
Implementation of Service Transformation – Staffing Assessment and Services Branch Program Management Planned 2008-2009 Q2 – 2009-2010
IT Application Services Management Controls Planned 2009-2010 Q4 – 2009-2010
Access to Information and Privacy Management Controls Planned 2009-2010 Q1 – 2010-2011
Cyclical Audit – PSC's Financial Statements: next cycle Financial Reporting Planned 2009-2010 Q1- 2010-2011
Appointment Priority Administration Program Management Planned 2010-2011 Q4 – 2010-2011
HR Special Projects Project Management Planned 2010-2011 Q1- 2011-2012
Cyclical Audit – PSC's Financial Statements: next cycle Financial Reporting Planned 2010-2011 Q1 – 2011-2012
Horizontal Audits (miscellaneous, led by the Office of the Comptroller General (OCG)) Management Controls TBD As directed by the OCG, which will identify organizations to be included in audits at the start of each audit.

Electronic Link to Internal Audit and Evaluation Plan: Approved plans for 2009-10 onward can be accessed at http://www.psc-cfp.gc.ca/abt-aps/inta-veri/index-eng.htm.

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Public Service Staffing Tribunal

Table 2: Internal Audits


  1. Horizontal Internal Audit of Expenditure Controls
    The Office of the Comptroller General has initiated a horizontal internal audit of Expenditure Controls (Higher-Risk Payments) within small departments and agencies. The objective of this horizontal audit is to assess the design and functioning of controls in place to identify higher-risk transactions for focused attention and verification. At the time of writing, the audit was being conducted. It is expected that results of this horizontal audit will be available in 2009.
  2. Audit of the Implementation of the Public Service Modernization Act
    The Office of the Auditor General has announced that it will conduct an audit of the implementation of the Public Service Modernization Act. At the time of writing, the audit was in the planning stages. Results of this audit will be in the Auditor General’s 2010 report.

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Public Works and Government Services Canada

Table 6: Internal Audits



Name of Internal Audit Internal Audit Type Status Expected Completion Date
Attest Audit of the Financial Statements for the Translation Bureau Revolving Fund for Fiscal Year ended March 31, 2009 Financial   September 2009
Attest Audit of the Financial Statements for the Real Property Disposition Revolving Fund for Fiscal Year ended March 31, 2009 Financial   September 2009
Attest Audit of the Financial Statements for Consulting and Audit Canada Revolving Fund for Fiscal Year ended March 31, 2009 Financial   September 2009
Attest Audit of the Financial Statements for the Telecommunications and Informatics Common Services Revolving Fund for Fiscal Year ended March 31, 2009 Financial   September 2009
Attest Audit of the Financial Statements for the Optional Services Revolving Fund for Fiscal Year ended March 31, 2009 Financial   September 2009
Attest Audit of the Financial Statements for the Real Property Services Revolving Fund for Fiscal Year ended March 31, 2009 Financial   September 2009
Annual Attest Audit of the Financial Report of Administrative Costs Chargeable to the Canada Pension Plan for Fiscal Year ended March 31, 2009 Financial   December 2009

Electronic Link to Internal Audit and Evaluation Plan: The final Internal Audit and Evaluation Plan, including discretionary projects will be approved by the Audit and Evaluation Committee in early 2009-2010. Once approved, the audit reports will be posted on the following PWGSC internet site: www.tpsgc-pwgsc.gc.ca/bve-oae/index-eng.html for the English page and www.tpsgc-pwgsc.gc.ca/bve-oae/index-fra.html for the French page.

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Royal Canadian Mounted Police

Table 6: Internal Audits



Name of Internal Audit Internal Audit Type Status Expected Completion Date Electronic Link to Report
Operational Communications Centres Operational - Assurance Engagement Completed June 2008 Note 1
Canadian Air Carrier Protection Program Financial - Assurance Engagement In Progress Feb 2009 Note 2
Staff Relations Representative Program Operational -Assurance Engagement In Progress Mar 2009 N/A
Real Time Identification (RTID) IT Project - Assurance Engagement In Progress Feb 2009 N/A
National Recruiting Program Operational-Assurance Engagement In Progress Feb 2008 N/A
Directed Audit of the Sensitive Expenditures Financial - Assurance Engagement In Progress Feb 2008 N/A
Canada Firearm Centre – Management Control Framework Operational -Assurance Engagement In Progress Mar 2009 N/A
Protection of Information MOU between the RCMP and CRA Operational -Assurance Engagement In Progress Mar 2009 N/A
International Peace Operations Operational - Assurance Engagement In Progress June 2009 N/A
Capital Assets Operational -Assurance Engagement In Progress Sept 2009 N/A
Communication Operational - Assurance Engagement In Progress Sept 2009 N/A
Pension Plan Financial Statements F/Y 2007-2008 Financial - Assurance Engagement Planned 2009-2010 N/A
Follow-up on National Security Operations Management Control Framework Operational - Assurance Engagement Postponed Note 3 N/A
Operational Governance Operational - Assurance Engagement Deferral Note 4 N/A
Major Events
Operational - Assurance Engagement Deferral Note 4 N/A

Electronic Link to Internal Audit and Evaluation Plan:

The Plan is not available on the RCMP public web site.

Note 1: All RCMP Internal Audit Committee Approved Reports can be retrieved through the following link: http://www.rcmp-grc.gc.ca/cm-gg/audit-eng.htm

Note 2: This report is classified and will not appear on the RCMP public web site.

Note 3: The audit engagement approved in June 2008 is postponed for further consideration in FY 2009/10

Note 4: The audit engagement approved in June 2008 is deferred pending the outcome of project/review recently undertaken by the program.

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Social Sciences and Humanities Research Council

SSHRC Internal Audits1




Name of Internal Audit


Internal Audit Type

Status


Expected Completion Date
Audit of the Indirect Costs of Research program Grant Program Complete January 2009
Audit of Effectiveness and Efficiency of the Administration of the Community-University Research Alliances Program Grant Program Underway March 2009

1. SSHRC has launched a comprehensive Risk Assessment process. Once complete, this will provide a basis for a multi-year Internal Audit plan. The Risk Assessment is expected to be complete by the end of April 2009. The table presented here provides the status of audits undertaken in 2008-09.

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Statistics Canada


Internal Audits
The following internal audits will be conducted over the next several years.
Audit engagements Status Completion date
Protection and confidentiality of sensitive information In progress 2009
Tax data security Pending 2010
Data sharing agreement: controls to prevent the disclosure of confidential information In progress 2010
Disclosure avoidance Pending 2010
Oversight of research data centres Pending 2011
Management of expenditures on Information Technology products and services Pending 2010
Contract management framework In progress 2010
Asset protection and life cycle management Pending 2009
Management of Information Technology Security and Information Technology operational continuity planning Pending 2011
Information management framework Pending 2011
Human resource policies and planning Pending 2011
Information Technology management framework Pending 2011

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Status of Women Canada


Upcoming Internal Audits
over the Next Three Fiscal Years
Name of
internal
audit
Internal audit type Status Expected
completion
date
Review of the Women’s Program files Internal review of WP sampling of files for due diligence and availability of complete, accurate and current information on project implementation and outcomes. This function will be carried out in fall 2009 Fall 2009
Review of the Women’s Program files Internal review of WP sample files for due diligence and availability of complete, accurate and current information on project implementation and outcomes. This function will be carried out in fall 2010 Fall 2010

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The National Battlefields Commission


Internal Audits
1. Name of Internal Audit 2. Internal Audit Type 3. Status 4. Expected Completion Date
The National Battlefields
Commission
Horizontal audit of human resource planning  

On-going

During fiscal year
2009-2010
Horizontal audit – expenditure control (high-risk payment)  

On-going

To be determined – In consultation with the Office of the Comptroller general

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Transport Canada

Table 6: Upcoming Internal Audits (Next three fiscal years)

Audit and Advisory Services developed an audit plan for 2008-2009 to 2010-2011, which was approved by the departmental Audit and Review Committee in May 2008. The audit plan is reviewed yearly, which may result in revisions, updates or changes as required or requested by the Audit and Review Committee. Potential internal audits are identified based on a detailed assessment of risks and controls and take into account external audits conducted by the Office of the Auditor General and the Public Service Commission, etc. Internal audits examine issues related to governance, risk management and controls in support of the department’s strategic objectives, programs, activities and management processes. As per government policy, audit reports are posted on Transport Canada’s web site, subject to the provisions of the Access to Information Act and the Privacy Act.


Name of Internal Audit Internal Audit Type Status Expected Completion Date
Audit of Environmental Contribution Programs – Freight Sustainability Demonstration Program, Urban Transportation Showcase Program Assurance In Progress 2009-2010
Audit of Financial Controls Assurance   2009-2010
  • Grants & Contributions
  In Progress 2009-2010
  • Revenue
  In Progress 2009-2010
  • Human Resources Payroll Processes
  Not Started 2010-2011
  • Airport Revenue
  Not Started 2010-2011
  • Procurement
  Not Started 2009-2010
Ports Divestiture Monitoring Framework Assurance In Progress 2010-2011
Building Canada Plan (TC responsibilities) Assurance Not Started To be determined
Eco Transport Strategy – contribution programs:
  • ecoMOBILITY
  • National harmonization initiative for the trucking industry
  • Freight technology demonstration fund
  • Freight technology incentives
  • Marine shore power program
Preliminary Survey Not Started To be determined
Eco Auto Rebate Program – Governance – lessons learned Assurance Not Started To be determined
Safety Management Systems Assurance Not Started To be determined
Human Resources Monitoring Process Assurance Not Started To be determined
TC’s Outreach Activities Assurance Not Started To be determined

Electronic Link to Internal Audit Reports: http://www.tc.gc.ca/corporate-services/aas/audit/menu.htm

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Transportation Safety Board of Canada

Internal Audits


Title of Internal Audit Type of Internal Audit Project Status Expected Completion Date
Audit of Occupational Health and Safety Training and Equipment Program Compliance Planned August 2009

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Treasury Board of Canada Secretariat

Table 3: Internal Audits

The following audits were included in the three-year Risk-based Audit Plan, approved in April 2008 and updated in September 2008. An annual review and update of planned audit engagements may result in modifications to the audit projects scheduled for 2009–10 and 2010–11.


Name of Internal Audit Internal Audit Type Status Expected Completion Date
Audit of Accounts Verification Assurance In progress June 2009
Audit of Secretariat Governance Assurance In progress December 2009
Audit of Disability Insurance Plan Assurance In progress December 2009
Audit of Human Resources Labour Relations Assurance Planned April 2010
Audit of Management of Government-wide Votes Assurance Planned September 2010
Audit of Security Information Assurance Planned April 2010
Audit of Information Technology Security Assurance Planned September 2010
Audit of Risk Management Framework Assurance Planned April 2011
Audit of Values and Ethics Assurance Planned April 2011
Audit of Management of Contracting Assurance Planned April 2011
Audit of Management of Public Sector Pension Plans Assurance Planned April 2011
Audit of Budget Office Systems Renewal Assurance Planned April 2011

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Veterans Affairs Canada

Table 6: Internal Audits

Internal audits entail the objective examination of evidence for the purpose of providing an independent assessment and assurance regarding the soundness of management control frameworks and practices, and information used for decision-making and reporting.

Veterans Affairs Canada develops its annual audit and evaluation plan using a risk-based approach. The current plan was approved on May 22, 2008 by the Deputy Minister at the recommendation of the Audit and Evaluation Committee. The intent of the audit and evaluation plan is to ensure 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-up and corrective action taken by management are also used to assess potential projects. Audit 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-up 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.

The current Audit and Evaluation Plan covers initiatives planned up to 2010-2011. However, it is important to note that the Audit and Evaluation Plan is re-evaluated on an annual basis, and beginning in 2009-2010 a separate Internal Audit Plan will be developed. This plan will be presented to the Departmental Audit Committee for review and recommendation. The Audit and Evaluation committee held its last meeting in May 22, 2008 and has been replaced by two separate committees, the Departmental Evaluation Committee and the Departmental Audit Committee.

Upcoming Internal Audits

Internal Audit commitments April 1, 2009 to March 31, 2011 (approved by Audit and Evaluation Committee May 22, 2008).


Name of Internal Audit Type Status Expected Completion Date
Knowledge Management Audit Administrative function Planned March 31, 2010
Health Related Travel Audit Direct spending for the Veteran's travel program Planned March 31, 2010
Management of Medications at Ste. Anne's Hospital Administrative function Planned March 31, 2010
Management Accountability Framework Readiness Assessment Corporate governance function Planned March 31, 2010
Responsibility Centre Audit Corporate governance function Planned March 31, 2010
Ste. Anne's Hospital Other Health Purchased Services Charges Audit Direct spending for the health care program Planned March 31, 2011
Review of the Sustainable Development Strategy - Business Advisory Corporate governance function Planned March 31, 2011
Equipment Re-cycling Program Audit Administrative function Planned March 31, 2011
Third Party Administered Accounts and Powers of Attorney Audit Administrative function Planned March 31, 2011

Electronic Link to Report: Audit and Evaluation Reports are posted on Veterans Affairs Canada public website when completed: http://www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep

Note: The above list is based on a risk-ranking priority exercise. The Audit 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.

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Western Economic Diversification Canada

Table 6: Upcoming Internal Audits (Next three fiscal years)



Name of Internal Audit Internal Audit Type Status Expected Completion Date
Community Futures Program Assurance Planned June 2009
Management of Government Information Holdings Assurance Planned March 2010
Integrated Risk Management Framework Assurance Planned March 2010
Information Security Assurance Planned March 2010
Project Management for major IT investment Project Gateway Assurance Planned March 2010
IM/IT Governance Assurance Planned March 2010
Asset Management (non IT assets) Assurance Planned March 2010
Performance Accountability Assurance Planned March 2011
Quality of Central Agency Submissions Assurance Planned March 2011
Communications, Executive and Ministerial Services Assurance Planned March 2011
Grants and Contributions – Financial Controls Assurance Planned March 2011
Canada Business Service Centres Assurance Planned March 2011
Human Resources – Staffing and Classification Assurance Planned March 2011

Electronic Link to Internal Audit and Evaluation Plan: http://www.wd.gc.ca/eng/10533.asp.