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Section II—Planning Highlights by Product Line

The Office contributes to a well-managed and accountable government for Canadians through our work in the five types of legislative auditing activities (Exhibit 4).

Exhibit 4—Our legislative auditing activities


Performance audits and studies Financial audits of Crown corporations, territorial governments and other organizations, and of the summary financial statements of the Government of Canada Monitoring of sustainable development activities and the environmental petition process Special examinations of Crown corporations Assessments of agency performance reports

We gather information on the impact of our work and have established indicators and targets to measure the results for our three major activities: performance audits, financial audits, and special examinations. The following sections describe the main activities, expected results, performance objectives, indicators, and targets for each of these activities. They also present the financial resources that will be dedicated to each one.

Our main legislative auditing activities

Performance audits and studies of departments and agencies

Performance audits and studies answer the following questions:

  • Are federal government programs well managed?
  • Have they been run with due regard to economy, efficiency, and their environmental effects?
  • Does the government have the means to measure their effectiveness where it is reasonable and appropriate to do so?

Planning Highlights. In 2009–10, we plan to report the findings of 25 performance audits. The schedule for the coming year is in Section III—Supplementary Information.

We use a risk-based approach to audit planning that involves the development of a multi-year audit plan for each significant federal government organization subject to audit. It involves discussions with key senior managers and a review of key documentation for those organizations. We expect to complete at least five multi-year plans in 2009–10.

The following table includes the expected results, performance objectives, indicators, and targets and planned financial resources for performance audits and studies (Exhibit 5).

Exhibit 5—Performance audits and studies 


Expected results:
  • Parliament and federal and territorial organizations are engaged in the audit process
  • Parliament holds government to account
  • Our work is relevant to federal and territorial organizations, departments, agencies, and Crown corporations
Objectives Indicators and targets
Key users of our reports are engaged in the audit process 60 percent of performance audits are reviewed by parliamentary committees

Maintain the percentage of parliamentary hearings and briefings we participate in, relative to the number of sitting days

Our work adds value for the key users of our reports 90 percent of selected parliamentary committee members find our performance audits add value
Our work adds value for the organizations we audit 65 percent of departmental senior managers find our performance audits add value
Key users of our reports and the organizations we audit respond to our findings 75 percent of performance audit recommendations are substantially or fully implemented four years after their publication
Planned financial resources 2009–10: $38.5 million

Financial audits of Crown corporations, territorial governments, and other organizations

Financial audits answer the following questions:

  • Are the annual financial statements of Crown corporations, territorial governments, and other organizations presented fairly?
  • Is the federal government presenting fairly its overall financial situation?
  • Are these entities complying with their legislative authorities?

Planning highlights. The Office has statutory responsibilities for the audit of the summary financial statements of the Government of Canada and each of the three territorial governments, the financial statements of federal and territorial Crown corporations, and other entities. Beginning in 2008, the audit of the International Labour Organization (a United Nations agency) is included among other entities.

The Office has recently taken on the responsibility of conducting seven new financial audits:

  • Canadian Forces Reserve Pension Plan,
  • Canada Hibernia Holding Corporation,
  • Canadian Museum for Human Rights,
  • Canada Employment Insurance Financing Board,
  • PPP Canada Inc.,
  • First Nations Statistical Institute, and
  • Office of the Public Sector Integrity Commissioner.

In 2009–10, we will conduct a total of more than 130 financial audits as well as other assurance engagements.

The following table includes the expected results, performance objectives, indicators, and targets and planned financial resources for financial audits of Crown corporations, territorial governments, and other organizations (Exhibit 6)

Exhibit 6—Financial audits


Expected results:
  • Parliament and federal and territorial organizations are engaged in the audit process
  • Parliament holds government to account
  • Our work is relevant to federal and territorial organizations, departments, agencies, and Crown corporations
Objectives Indicators and targets
Our work adds value for the key users of our reports 75 percent of audit committee chairs find our financial audits add value
Our work adds value for the organizations we audit 75 percent of Crown corporation and large department senior managers find our financial audits add value
Key users of our reports and the organizations we audit respond to our findings 100 percent of the reservations in our audit opinions are addressed from one financial audit to the next
Planned financial resources 2009–10: $36.4 million

Special examinations of Crown corporations

A special examination of a Crown corporation answers the following question:

  • Do the systems and practices used by Crown corporations provide reasonable assurance that assets are safeguarded, that resources are managed economically and efficiently, and that operations are carried out effectively?

Planning highlights. During a five-year period, the Office performs special examinations of about 40 federal Crown corporations. In 2009–10, we plan to report on the special examinations of the 15 corporations listed in Section III—Supplementary Information. Three new Crown corporations have been added recently: Canadian Museum for Human Rights, Canada Employment Insurance Financing Board, and PPP Canada Inc. Legislation requires that we conduct special examinations of these organizations at least once every five years.

The following table includes the expected results, performance objectives, indicators, and targets and planned financial resources for special examinations of Crown corporations (Exhibit 7).

Exhibit 7—Special examinations


Expected results:
  • Parliament and federal organizations are engaged in the audit process
  • Parliament holds government to account
  • Our work is relevant to federal organizations, departments, agencies, and Crown corporations
Objectives Indicators and targets
Our work adds value for the key users of our reports 90 percent of board chairs find our special examinations add value
Our work adds value for the organizations we audit 75 percent of Crown corporation chief executive officers find our special examinations add value
Key users of our reports and the organizations we audit respond to our findings 100 percent of significant deficiencies are addressed from one special examination to the next
Planned financial resources 2009–10: $7.6 million

Our measures of organizational performance

We measure and manage our performance as an organization in a number of ways. The following section describes our key performance objectives, indicators, and the targets that we measure our performance against.

Delivering work on time and on budget

The following table includes the objectives, indicators, and targets for delivering our work on time* and on budget** (Exhibit 8).

Exhibit 8—Our work is delivered on time* and on budget** 


Objectives Indicators and targets
Performance audits
on time 90 percent of performance audit reports are tabled in the House of Commons on the planned date as published in our Report on Plans and Priorities
on budget 70 percent of performance audits are completed on budget
Financial audits
on time
  • 100 percent of financial audits of federal Crown corporations are completed on time
  • 100 percent of financial audits of other federal organizations with a statutory deadline are completed on time
  • 70 percent of financial audits of federal organizations without a statutory deadline are completed on time
  • 55 percent of financial audits of territorial organizations are completed on time
on budget
  • 70 percent of financial audits of federal Crown corporations are completed on budget
  • 70 percent of financial audits of other federal organizations with a statutory deadline are completed on budget
  • 70 percent of financial audits of federal organizations without a statutory deadline are completed on budget
  • 55 percent of financial audits of territorial organizations are completed on budget
Special examinations
on time 100 percent of special examination reports are delivered on or before the statutory deadline
on budget 70 percent of special examinations are completed on budget
* on time refers to the statutory deadline where one exists (usually 90 days after year end), or 150 days after the year end where no statutory deadline exists.

** on budget means that the actual hours to complete an audit did not exceed the budgeted hours by more than 15 percent.


Ensuring that quality management frameworks are operating effectively

The following table includes the objectives, indicators, and targets for ensuring that our quality management frameworks are operating effectively (Exhibit 9).

Exhibit 9—Our quality management frameworks are operating effectively


Objectives Indicators and targets
Quality management frameworks are suitably designed and operating effectively 100 percent of external peer reviews find our quality management frameworks are suitably designed and operating effectively
Quality management frameworks are operating effectively 100 percent of internal practice reviews find our audits in compliance with our quality management frameworks

Providing a respectful workplace

Our values for creating a respectful workplace are trust, integrity, and leading by example. These values define how we conduct ourselves and carry out our work. In addition, the Office strongly supports the values of competency, representativeness, non-partisanship, fairness, employment equity, transparency, flexibility, affordability, and efficiency. The Office includes these values in all of its human resource activities. In addition, since 2005 fifty percent of managers' performance pay has been tied to their people management skills.

The Office monitors its performance against a set of targets for creating a respectful workplace. The following table includes the objectives, indicators, and targets for providing a respectful workplace (Exhibit 10).

Exhibit 10—We provide a respectful workplace


Objectives Indicators and targets
Overall employee satisfaction 80 percent of employees believe the Office is either an above-average place to work or one of the best places to work
Bilingual workforce 100 percent of assistant auditors general and principals meet our language requirements;

75 percent of directors in bilingual regions meet our language requirements

Diverse workforce 100 percent representation of workforce availability for women, people with disabilities, Aboriginal peoples, and members of visible minorities
Employee retention 90 percent retention of audit professionals