Audit and Evaluation
Promoting greater accountability, transparency and oversight in government operations is one of the Government of Canada's top priorities. Each year, the Department conducts a number of audits, evaluations, management practices reviews/audits and other special studies. Through this work and regular compliance monitoring, the Department ensures the appropriate use of human and financial resources and that programs and services delivered by AANDC are relevant, efficient and effective. The Audit Committee as well as the Evaluation, Performance Measurement and Review Committee include external members and ensure rigour and objectivity in the oversight of AANDC audit and evaluation reports. With the approval and oversight of the Audit Committee and the Evaluation, Performance Measurement and Review Committee, AANDC has a three-year risk-based audit plan and a five-year evaluation and performance measurement plan. Both are updated on an annual basis.
What Information is Available?
In this section, you will find information about the Department's audit and evaluation plans as well as the individual reports, action plans and follow-up activities coming out of these plans.
All approved departmental internal audit and evaluation reports are made accessible to the Canadian public to meet the requirements of the Treasury Board's policies on Internal Audit and Evaluation. These reports are posted to the website within 90 days of Deputy Head approval. Also found in this section are links to a variety of resources related to the audit and evaluation functions.
In This Section
The internal audit function at AANDC provides assurance on all important aspects of risk management strategy and practices, management control frameworks and practices, and governance. Where control weaknesses exist and where the achievement of objectives is at risk, audit plays a role in providing constructive insight and recommendations for the strengthening of operations. The audit engagements are conducted in accordance with the Treasury Board Policy on Internal Audit (which adopts the International Standards for the Professional Practice of Internal Auditing)
The mandate and responsibilities of the Department's audit function can be found in the Internal Audit Charter. The Audit Manual provides those responsible for the audit function practical guidance, tools and information for managing the audit activity and for planning, conducting and reporting on auditing assurance engagements.
Information on the audits planned by the Department can be found in the three-year Risk-Based Audit Plan which is updated annually.
Internal Audit Reports
A recipient audit is an assessment, conducted by an independent auditor, to ensure that a recipient of federal funding is following the terms and conditions of their funding agreement with the federal government.
Recipient audits ensure:
- funding is being used for its intended purposes;
- communities and organizations have the appropriate management and financial oversight practices in place; and
- funding recipients are able to identify areas for improvement in their current management practices and financial controls.
AANDC’s recipient audit practices are outlined in its Recipient Audit Directive, which explains that the Department posts online:
- summary reports of each recipient audit
- a response from the recipient if provided
- action plans outlining how a recipient will address the audit’s recommendations
Frequently Asked Questions: Recipient Audits
Recipient Audit Summary Reports
Investigations and Forensic Audits
To fulfill its commitment to improve results of programs and to enhance the federal government's transparency and the accountability of its programs, the Department also conducts forensic studies, examinations and reviews of recipients of departmental funding or individuals when necessary. These reports are often initiated by an allegation or complaint about wrongdoing by an employee, contractor or recipient of AANDC funds.
Investigation and Forensic Audit Reports
Management Practices Reviews and Audits
As part of a proactive approach to strengthening departmental management practices, the Department conducts Management Practices Audits (formerly Management Practices Reviews) to assess the adequacy of a region, a program or sector's management practices and controls in the areas of human resources, contracts, financial transactions, client-focused services and program delivery.
Management Practices Reviews and Audits
The evaluation function in the Department provides Canadians, Parliamentarians, Ministers, central agencies and Deputy Ministers an evidence-based, neutral assessment of the value for money, i.e. relevance and performance of federal government programs
Information on the evaluations conducted or planned by the Department can be found in the Evaluation and Performance Measurement Plans.
From time to time, the Audit and Evaluation Sector of the Department also conducts or commissions studies of general application relating to effective resource management or performance measurement.
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