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Comptrollership occupational group

Comptrollership (CT)

Definition

Comptrollership (CT) group definition

Pursuant to paragraph 11.1(1)(b) of the Financial Administration Act, the Treasury Board of Canada hereby provides notice that the Financial Management (FI) group and portions of the Program and Administrative Services (PA) Group (AS internal audit) and the Audit, Commerce and Purchasing (AV) Group (AU external audit) are replaced by the Comptrollership (CT) Group, effective March 9, 2019, as defined and published in Part I of the Canada Gazette.

The Comptrollership group comprises positions that are primarily engaged in internal audits, financial management and external audits.

Inclusions

The Comptrollership group includes only those positions that have, as their primary purpose, responsibility for one of the following activities:

  1. planning, developing, conducting or managing internal audit work, in accordance with the internal audit policy of the Government of Canada, to assess the effectiveness of risk management, control or governance processes;
  2. planning, development, analysis, delivery or management of internal public service financial policies, programs, services or other related activities;
  3. the application of a comprehensive knowledge of generally accepted accounting principles and auditing standards to the planning, delivery, and management of external audit programs.

Exclusions

Positions excluded from the Comptrollership group are those whose primary purpose is included in the definition of any other occupational group, and for more certainty, those in which one of the following activities is of primary importance:

  1. the evaluation of actuarial liabilities and the determination of premiums and contributions in respect of insurance, annuity and pension plans;
  2. the application of a comprehensive knowledge of economics, sociology or statistics to the conduct of economic, socio-economic and sociological research, studies, forecasts and surveys; the research, analysis and evaluation of the economic or sociological effects of departmental or interdepartmental projects, programs and policies; the development, application, analysis and evaluation of statistical and survey methods and systems; and the development, analysis and interpretation of qualitative and quantitative information and socio-economic policies and recommendations;
  3. the planning, development, delivery or management of administrative and federal government policies, programs, services or other activities directed to the public service;
  4. the provision of strategic advice on or the planning, analysis, development, delivery or management of human resources policies, programs, services and other activities;
  5. the development, application or enforcement of standards and procedures, and quality assurance pertaining to information technology processing systems and activities.

External Audit Subgroup (CT-EAV)

Definition

External Audit Subgroup (CT-EAV) definition Excerpt of full CT Definition

The External Audit subgroup comprises positions that are primarily involved in the application of a comprehensive knowledge of generally accepted accounting principles and auditing standards to the planning, delivery and management of external audit programs.

Inclusions

The External Audit subgroup includes only those positions that have, as their primary purpose, responsibility for one or more of the following activities:

  1. the application of a comprehensive knowledge of generally accepted accounting principles and auditing standards to the auditing of the accounts and financial records of individuals, businesses, non-profit organizations, or provincial or municipal governments to determine their accuracy and reasonableness, to establish or verify costs, or to confirm the compliance of transactions with the provisions of statutes, regulations, agreements or contracts;
  2. the provision of advice in the above fields; and
  3. the leadership of any of the above activities.

Exclusions

  1. Positions excluded from the External Audit subgroup are those whose primary purpose is included in the definition of any other occupational group.

Financial Management Subgroup (CT-FIN) 

Definition

Financial Management Subgroup (CT-FIN) definition Excerpt of full CT Definition

The Financial Management subgroup comprises positions that are primarily involved in the planning, development, analysis, delivery or management of internal p ublic s ervice financial policies, programs, services or other related activities.

Inclusions

The Financial Management sub group includes only those positions that have, as their primary purpose, responsibility for one or more of the following activities:

  1. the development, delivery, interpretation, recommendation or revision of financial management policies, practices, principles, systems or techniques;
  2. the provision of advice on the financial implications of policy and program proposals and actions, including risk management and performance information and management, and the approval of the adequacy of financial safeguards in programs and activities;
  3. the design, planning, implementation, assessment or continuous monitoring of financial internal controls;
  4. the development and delivery of cost accounting models;
  5. the financial planning, analysis and reporting;
  6. the financial operations and services, such as the management of the accounting process and reporting of expenditures, revenues, assets or liabilities;
  7. the provision of services in 2 or more administrative fields, one of which is financial, when the financial work is, in the opinion of the employer, of primary importance. In allocating a position to the appropriate group, the purpose of the position must be assessed according to all of the following criteria:
    1. the impact of the financial aspects of the advice and recommendations made on the overall achievement of the organization's programs and objectives;
    2. the degree of responsibility and complexity of the financial work of the position, including the availability of, and the need to provide, financial functional direction; and
    3. the degree of specialized knowledge, skill and experience required in the work; and
  8. the leadership of any of the above activities.

Exclusions

Positions excluded from the Financial Management subgroup are those whose primary purpose is included in the definition of any other occupational group, and for more certainty, those for which the following activity is of primary importance:

  1. the provision of administrative services in support of public service policies, programs, services or other activities dealing with financial management.

Internal Audit Subgroup (CT-IAU)

Definition

Internal Audit Subgroup (CT-IAU) definition Excerpt of full CT Definition

The Internal Audit subgroup comprises positions that are primarily engaged in planning, developing, conducting, or managing internal audit work, in accordance with the internal audit policy of the Government of Canada, to assess the effectiveness of risk management, control or governance processes.

Inclusions

The Internal Audit subgroup includes only those positions that have, as their primary purpose, responsibility for 1 or more of the following activities:

  1. conducting internal audits;
  2. developing, interpreting, assessing, recommending, or revising internal audit practices, guidelines, directives, or policies;
  3. supervising or managing any of the above activities.

Exclusions

Positions excluded from the Internal Audit subgroup are those whose primary purpose is included in the definition of any other occupational group, and for more certainty, those in which 1 or more of the following activities is of primary importance:

  1. the development of evaluation frameworks; or the planning or conduct of program evaluations;
  2. the conduct of administrative, support, coordination or liaison functions related to audit committees or external assurance providers;
  3. the development and implementation of initiatives for the benefit of the internal audit community.

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