Integrated Risk-Based Audit and Evaluation Plan 2016 to 2017

Integrated Risk-Based Audit and Evaluation Plan, includes:

• Internal Audit Plan 2016-17 to 2018-19
• Evaluation Plan 2016-17 to 2017-18

September 2016

2016 Integrated Risk-Based Audit and Evaluation Plan Final Approval

Submitted by Robert D’Aoust, Chief Audit and Evaluation Executive

Approved by Michael Martin, Deputy Minister and Stephen Lucas, Senior Associate Deputy Minister

The Staff of the Audit and Evaluation Branch (as at April 1, 2016)

* Employees on assignment or on leave at April 1, 2016

Introduction

Each year, the Audit and Evaluation Branch (AEB) of Environment and Climate Change Canada conducts a broad planning exercise to ensure the Branch's resources will be used efficiently and effectively, and provide the most value to the Deputy Minister (DM), the Senior Associate DM and senior management.

This 2016 Integrated Risk-Based Audit and Evaluation Plan (RBAEP) combines both the audit plan for the next three years (2016-17 to 2018-19) and the evaluation plan for the next two years (2016-17 to 2017-18), and outlines AEB’s key priorities. The essential objective of the RBAEP is to ensure Branch efforts and resources are allocated to areas of most significance and priority for the Department, and also to address the requirements of Treasury Board (TB) Policies on Internal Audit and Evaluation.

Upon recommendation of the Departmental Evaluation Committee, this year’s RBAEP presents a two-year evaluation plan, instead of the customary 5 year plan recommended by Policy. This is in recognition that the very recent Treasury Board Policy on Results, which became effective on July 1, 2016, had not yet been fully considered for its consequences on planned evaluation projects for 2018-19 and forward.

The Department's External Audit Advisory Committee (EAAC) reviewed the audit plan and recommended it to the Deputy Ministers for approval. The evaluation plan was also presented to the Departmental Evaluation Committee (DEC) for review and comments. This integrated RBAEP was subsequently approved by the Deputy Ministers in October 2016.