Risk-Based Audit Plan
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A. Topic
- The Office of the Chief Audit Executive (OCAE) prepared the 2020-2021 to 2022-2023 Risk-Based Audit Plan (RBAP) with a primary goal of ensuring audit activities are focused on supporting PCH in managing its priorities and risks.
B. Background and Current Status
- The role of internal audit is to provide valuable insight to the Deputy Minister and departmental management about policy and program operations as well as oversight on the public resources trusted to the Department.
- The OCAE was established to fulfil this role and provide professional and objective internal audit activities that are independent of departmental management.
- The RBAP is a key way to ensure that the effort and resources of internal audit are focused on the highest risk areas, while ensuring that there is adequate coverage of areas throughout the Department.
- The goal of the RBAP is to provide assurance and advice on the department’s governance, risk management and controls processes, sharing good practices and identifying opportunities for improvement.
- Through a review of potential audit areas, a risk assessment survey, and consultations with management, internal audit priorities have been established to optimize value to the Department.
- The OCAE is currently developing the 2021-2022 to 2023-2024 RBAP and is expected to be presented at the Departmental Audit Committee (DAC) on May 26, 2021 for recommendation for approval by the Deputy Minister. This RBAP will also take into consideration the new and changing risks related to the COVID-19 pandemic, while also weighing the risks in existing programs and internal services.
- The current DAC membership is composed of two external resources. To achieve the full complement of three external members, the Department is in the process of selecting a candidate for the next Treasury Board submission in the Fall of 2021.
C. Projects Update
Internal Audit Engagements
| Engagement | Current Status |
|---|---|
| 1 - Audit: Human Resources Planning and Staffing | Reporting Phase |
| 2 - Advisory: Risk Assessment of Information Management | Reporting Phase |
| 3 - Risk Assessment: Laboratories Canada | Reporting Phase |
| 4 - Review: Select Grants and Contributions Clauses | Reporting Phase |
| 5 - Review: Grants and Contributions Modernization Project Costing | Reporting Phase |
| 6 - Review: GCDocs Costing and Expenditures | Reporting Phase |
| Project | Current Status |
|---|---|
| 1 - Advisory: Documenting Key Decisions During COVID-19 (new) | Completed |
| 2 - Risk Assessment: Phase II of the COVID-19 Emergency Support Fund (new) | Completed |
| 3 - Advisory: Self-Assessment Exercise for the Official Language Maturity Model (new) | Execution Phase |
| 4 - Advisory: Management Control Framework for Indigenous Languages branch (new) | Execution Phase |
| 5 - Audit: Contracting Practices | Planning Phase |
| 6 - Review: Business Continuity Planning (new) | Planning Phase |
| 7 - Advisory: Policy Division Review for the Multiculturalism Program (new) | Completed |
| 8 - Audit: Canadian Audio-Visual CERTIFICATION Office Program | Planning Phase |
| 9 - Risk Assessment: International Trade and Engagement | Execution Phase |
| 10 - Advisory: Assessment of Digital Readiness (new) | Planning Phase |
| 11 - Advisory: Governance of Planning, Prioritizing and Managing of Investments (new) | Planning Phase |
| Project | Current Status |
|---|---|
| 1 - Advisory: Accessibility Consulting Services Project | Planning Phase |
| 2 - Advisory: Next Generation Human Resources and Pay Risk Assessment | Execution Phase |
| 3 - Advisory: Assessment of Working remotely with Classified information | Completed |
Interdepartmental Horizontal Assurance Work
- Laboratories Canada Transformation Assurance
- Next Generation Human Resources and Pay
- Internal Audit Role in Large Transformation Initiatives
Other External Engagements
- Office of the Auditor General (OAG) Audit of the COVID-19 Emergency Response Funding (on horizon)
- OAG Audit of the Investing in Canada Plan: report anticipated Spring 2021. PCH removed from scope, however is one of 14 departments responsible for delivering a program under the funding streams.
- OAG - 2019 and 2020 Audits of the Financial Statements of the Government of Canada. PCH was not in scope, however self-assessment against recommendations and development of management action plan is in progress.
- Office of the Comptroller General – Blended Horizontal Engagement of Information Technology Security. PCH was not in scope, however self-assessment against recommendations and development of management action plan is in progress.
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