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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).
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.
Performance audits and studies answer the following questions:
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).
Expected results:
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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 answer the following questions:
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:
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)
Expected results:
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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 |
A special examination of a Crown corporation answers the following question:
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).
Expected results:
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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 |
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.
The following table includes the objectives, indicators, and targets for delivering our work on time* and on budget** (Exhibit 8).
Objectives | Indicators and targets |
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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 |
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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. |
The following table includes the objectives, indicators, and targets for ensuring that our quality management frameworks are operating effectively (Exhibit 9).
Objectives | Indicators and targets |
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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 |
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).
Objectives | Indicators and targets |
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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 |