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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 |
