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Exhibit 5 is an organizational chart showing the management and staff of the Office of the Auditor General.
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The results chain shows the relationship between inputs, activities, outputs, and results (Exhibit 6).
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The performance indicators and targets involve items for which the outcome is not entirely under the control of the Office (Exhibit 7).
Objectives and indicators |
Latest actual |
2006-07 Target |
2007-08 Target |
Our work adds value for the key users of our reports |
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Percentage of parliamentary committee members who find our performance audits add value |
New indicator |
No target established |
75 |
Percentage of audit committee chairs who find our financial audits add value |
771 |
75 |
75 |
Percentage of board chairs who find our special examinations add value |
892 |
No target established |
75 |
Our work adds value for the organizations we audit |
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Percentage of departmental senior managers who find our performance audits add value |
603 |
50 |
65 |
Percentage of Crown corporation and large department senior managers who find our financial audits add value |
661 |
75 |
75 |
Percentage of Crown corporation chief executive officers who find our special examinations add value |
772 |
No target established |
75 |
Key users of our reports and the organizations we audit respond to our findings |
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Percentage of performance audit recommendations reviewed that are endorsed by the Public Accounts Committee |
743 |
75 |
75 |
Percentage of performance audit recommendations implemented four years after their publication |
443 |
No target established |
50 |
Percentage of qualifications that continue from one financial audit to the next |
0 |
0 |
0 |
Percentage of significant deficiencies that continue from one special examination to the next |
102 |
0 |
0 |
Our quality management framework (QMF) is operating effectively |
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Percentage of external peer reviews that find our QMF suitably designed and operating effectively |
100 |
No target established |
100 |
Percentage of internal practice reviews that find our audits in compliance with our quality management frameworks |
1003 |
No target established |
100 |
Key users of our reports are engaged in the audit process |
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Number of parliamentary hearings and briefings we participate in |
333 |
No target established |
No target established |
Percentage of performance audits reviewed by parliamentary committees |
453 |
No target established |
No target established |
1 Average of the results from previous two surveys 2 Results to date from the fourth cycle of special examinations 3 Average of previous three years' results |
The performance measures and targets involve items for which the outcome is largely under the control of the Office (Exhibit 8).
Objectives and measures |
Latest actual |
2006-07 Target |
2007-08 Target |
Our work is delivered on time and on budget |
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On time: |
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Percentage of performance audit reports tabled in the House of Commons on the planned tabling date as published in the RPP |
731 |
No target established |
100 |
Percentage of financial audits completed on time2 |
New measure |
No target established |
100 |
Percentage of special examination reports delivered on or before the statutory deadline |
453 |
No target established |
100 |
On budget: |
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Percentage of audits that meet their budget hours |
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654 |
No target established |
70 |
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541 |
No target established |
70 |
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643 |
No target established |
70 |
Providing a respectful workplace |
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Percentage of employees who believe the Office is either an above-average place to work or one of the best places to work |
82 |
70 |
805 |
Percentage of 1) assistant auditors general, principals and 2) directors in bilingual regions, who meet our language requirements |
1) 62 |
1) 100 |
1) 100 |
2) 58 |
2) 75 |
2) 75 |
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Percentage representation of workforce availability for women; people with disabilities; Aboriginal peoples; members of visible minorities |
105; 108; 74; 68 |
100 |
100 |
Percentage turnover of audit professionals |
14.7 |
10 |
10 |
1 Average of previous two years 2 "On time" means the statutory deadline where one exists (usually 90 days after year end), or 150 days after the year end where no statutory deadline exists. 3 Results to date from the fourth cycle of special examinations 4 Average of previous three years' results 5 The next survey will be conducted in 2008–09. |
Commitment |
Target |
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Finalize the strategic audit plan for the Commissioner of the Environment and Sustainable Development |
By 2008 |
100 percent of teams that conduct one-pass plans and performance audits will apply the 4th E Practice Guide |
By the end of 2007 |
Build a small specialist team dedicated to providing environmental and sustainable development advice and audit assistance |
By 2008 |
Provide our auditors with new training on the identification of environmental and sustainable development risks that are applicable to federal government organizations |
Starting in 2007 |
Refine and improve our generic audit criteria for environmental management in Crown corporations |
In 2007 |
Provide enhanced support and advice to audit teams conducting special examinations in 100 percent of cases, where important environmental risks for Crown corporations have been identified |
Starting in 2007 |
May 2007
October 2007
February 2008
February 2007
May 2007
June 2007
November 2007
In 2007–08 we will report the special examinations of the following organizations:
Many items that are of interest but not critical to reporting our performance are available at the following websites.
Office of the Auditor General |
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Sheila Fraser, Auditor General of Canada |
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Commissioner of the Environment and Sustainable Development |
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Auditor General Act |
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Financial Administration Act |
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Reports to Parliament |
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Observations of the Auditor General on the Financial Statements of the Government of Canada |
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Publications |
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Practice review and internal audit reports |
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External review reports |
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Sustainable Development Strategy, 2003–06 |
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Comptrollership Capacity Assessment and Action Plan |
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Parliament |
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Standing Committee on Public Accounts |
http://cmte.parl.gc.ca/cmte/committeehome.aspx?lang=1&parlses=381&jnt=0&selid=e17&com=8989 |
Standing Committee on Environment and Sustainable Development |
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Standing Committee on National Finance |
http://www.parl.gc.ca/common/Committtee_SenHome.asp?Language=E&Parl=39&Ses=1&comm_id=13 |
Treasury Board of Canada Secretariat |
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Results for Canadians: A Management Framework for the Government of Canada |
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Results-Based Management and Accountability Framework of the Modern Comptrollership Initiative |
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Treasury Board Secretariat Management Accountability Framework |
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Financial Information Strategy |
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Bank of Canada |
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Canada Pension Plan Investment Board |
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Canadian International Development Agency |
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Government of the Yukon |
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Government of Nunavut |
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Government of the Northwest Territories |
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Canadian Council of Legislative Auditors |
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Canadian Evaluation Society |
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Canadian Institute of Chartered Accountants |
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CCAF-FCVI Inc. |
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Environmental Working Group (INTOSAI) |
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Financial Management Institute of Canada |
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Institute of Internal Auditors |
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International Federation of Accountants |
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International Organization of Supreme Audit Institutions (INTOSAI) |
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United Nations Panel of External Auditors |