3. Objective, scope and methodology
Objective
The objective of the audit was to assess the effectiveness of the project management framework and controls to support the delivery of projects, in compliance with the relevant Treasury Board policy instruments.
Scope
The audit focused on:
- the effectiveness of the governance structure and monitoring practices that support clear accountability, oversight and challenge functions
- the operational processes and controls that monitor projects against established milestones and expected results and support informed project management decisions
- the tools and training that support a consistent application of the PMF
The audit lines of enquiry and criteria are provided in Appendix A. These criteria were developed based on the results of a risk-assessment conducted during the planning phase of the audit.
The audit covered the period from the beginning of September 2018 to the end of October 2019. The audit examined 25 projects, which were selected on a judgmental sampling basis.
Methodology
The audit methodology included:
- a review of relevant documentation, including policies, guidelines, procedures
- interviews and walk-throughs conducted with key personnel
- analysis and testing of a sample of projects identified in the DPMO’s database, for compliance with the ECCC PMF documentation requirements ( see Appendix B for details)
Details on the audit coverage are provided in Appendix C.
Internal audit opinion
In my professional judgment as the Chief Audit Executive, sufficient and appropriate procedures were performed and evidence gathered to support the accuracy of the audit conclusion. The audit findings and conclusion are based on a comparison of the conditions that existed as of the time of the audit, against established criteria that were agreed upon with management. The audit conforms to the International Standards for the Professional Practice of Internal Auditing, as supported by the results of the quality assurance and improvement program.
Jocelyne Kharyati
Chief Audit Executive and Head of Evaluation