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 INAC 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 INAC audit and evaluation reports. With the approval and oversight of the Audit Committee and the Evaluation, Performance Measurement and Review Committee, INAC 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.

Recipient Audits

INAC has a Directive on Recipient Audit and a Recipient Audit Plan where 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 Reports are available online.

 
 
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