Audit and Evaluation at AANDC

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


Internal Audits

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


Recipient Audits

Conducting recipient audits at AANDC is an established practice and is guided by the Department's Recipient Audit Policy and recipient audit plan. Funding recipients are selected for an audit based on a risk evaluation, the value of the funding agreement and random selection. These audits are conducted by independent auditors to provide assurance in the form of an audit opinion on a recipient's compliance with the terms and conditions of a funding agreement administered by the Department. The audit may address financial and/or non-financial aspects of the funding agreement, including the recipient's control activities in relation to funding received under the agreement.

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


Evaluations

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.

Evaluation Reports


Special Studies

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.

Special Studies