At a glance - Environment and Climate Change Canada’s Audit and Evaluation Plan, 2022 to 2027

The Environment and Climate Change Canada (ECCC) Audit and Evaluation Plan (AEP) sets out the vision, mission and planned internal audit, advisory, evaluation and known external audit engagements over the next 5 fiscal years. The plan aligns with the Department’s mandate, priorities and key corporate risks. It also meets Treasury Board Policy on Internal Audit and Policy on Results requirements. The aim is to conduct work and produce reports that include advice and recommendations that add value to ECCC and the broader Government of Canada.

Developing the Audit and Evaluation Plan

To develop this plan, we reviewed various departmental documents and elements of the audit and evaluation universe. This information supported our risk analysis that led to the identification of audit, advisory and evaluation projects. The intent was not to duplicate departmental corporate and branch level risk management activities. Rather, our analysis builds on the corporate risk processes in place and leads to the scheduling of projects that will support the Department in managing its risks as it works towards achieving its objectives. By taking a risk-based approach, the AEB is able to identify areas that may require relatively more oversight. This approach allows for efficient use of internal audit and evaluation resources.

Figure 1: Process for developing the Audit and Evaluation Plan

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  1. Risk identification
    • Review of corporate risk and planning documents such as Corporate Risk Profile, Integrated Business Plan, Departmental Plan and Departmental Results Framework
    • Identify and analyze results, focusing on key risks and priorities over three-year horizon and control and mitigation measures to manage risk
    • Refine the internal audit and evaluation universe
    • Develop a preliminary list of potential audit, advisory and evaluation engagements
  2. Consultations
    • Validate list of risk areas with senior management in all branches to identify areas of concern that could benefit from an audit, advisory or evaluation engagement
    • Validate list of potential audit, advisory and evaluation engagements with the Performance Measurement, Evaluation and Results Committee and the Departmental Audit Committee
  3. Project selection
    • Develop a list of the most appropriate and value-added internal audit and evaluation projects, based on the information gathered through the documentation review and the consultations, available sources of information on departmental risks, available information on planned audits by external assurance providers and AEB capacity to carry out the projects in a timely manner
  4. Mapping risk coverage
    • Map the planned audit and evaluation projects for FY 2022 to 2023 to the corporate risks, to confirm the risk coverage
  5. Develop AEP
    • Develop the ECCC Audit and Evaluation Plan
    • Present the plan to the Performance Measurement, Evaluation and Results Committee and the Departmental Audit Committee for discussion and for recommendation to the Deputy Ministers for approval
    • Submit the ECCC Audit and Evaluation Plan to the Deputy Ministers for approval

Planned audits and evaluations for fiscal year 2022 to 2023

Planned internal audit projects

Review of the progress in the implementation of the ECCC Data and Analytics Strategy

Audit of the ECCC application and implementation of the Policy on COVID-19 Vaccination for the Core Public Administration – Leave Without Pay

Audit of the ECCC application and implementation of the Policy on COVID-19 Vaccination for the Core Public Administration – Attestation process and administration of accommodation requests

Joint audit and evaluation review of ECCC’s Respect Bureau

Management review of Public Affairs and Communications Branch

Audit of the administration of public inquiries

Planned evaluation projects

Core Climate Change Mitigation

Federal Leadership Towards Zero Plastic Waste

Trans-Mountain Pipeline Expansion – Phase IV Implementation

Impact Assessment and Regulatory Processes

Canadian Shellfish Sanitation Program

Green Municipal Fund

Oceans Protection Plan

Hydrological Services

Whales Initiative, including Protection Measures for the Southern Resident Killer Whale

Species at Risk

Planned external audit projects

Every year, the AEB consults with external assurance providers such as the Office of the Comptroller General, the Office of the Auditor General and Commissioner of the Environment and Sustainable Development, and other Agents of Parliament, to ensure that ECCC’s internal audit and evaluation plan considers their planned work. We consult to avoid duplication of effort and minimize the impact of assurance work on ECCC senior management (where applicable).

The following is a list of the planned external assurance projects for FY 2022 to 2023. The information provided is current as of February 2022. As external assurance providers update their plans, we will inform ECCC senior management and the Departmental Audit Committee.

CESD Audit on Climate Change Programs: Federal carbon pricing benchmark

CESD Audit on Hydrogen in Canada’s Energy System

Canadian Human Rights Commission - Horizontal Audit on the Employment of Racialized People in Management and Executive Positions in the Public Sector

CESD Review of the 2022 to 2026 Federal Sustainable Development Strategy

CESD Review of the Progress Report on the 2019 to 2022 Federal Sustainable Development Strategy

CESD Audit on the contribution of Departmental Sustainable Development Strategies to the 2019 to 2022 Federal Sustainable Development Strategy (related to goal 9: healthy wildlife populations)

CESD Audit on the use of discretionary powers to protect species at risk/recovery of species at risk follow-up

CESD Audit on protection of aquatic species at risk

OAG Audit of Protecting the North

OAG Audit of Consolidated Financial Statements (for the fiscal year ending March 31, 2022)

Audit and Evaluation Branch resources and capacity

For the FY 2022 to 2023, the AEB has a notional budget of about $3 million in salary and about $735,000 in operations and maintenance, for a total of about $3.8 million to implement this plan. The operations and maintenance budget is supplemented by government-approved program funding, which varies from one year to the next. The AEB currently has 31 funded positions. A Human Resources Plan is in place, with the goal of staffing all positions by June 1, 2022.

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