Audit of External Reporting on Performance: chapter 1

Executive Summary

This audit was included in the departmental 2013 Risk-Based Audit and Evaluation Plan, approved by the Deputy Minister, upon recommendation of the External Audit Advisory Committee. The purpose of the audit was to determine whether the Department’s external reporting on performance, in selected areas, is of acceptable quality,^Footnote1 through the implementation of appropriate governance and other relevant processes and procedures.

Overall, the audit found adequate governance was in place at the departmental level for both the Departmental Performance Report (DPR) and Canadian Environmental Sustainability Indicators (CESI). The controls in place over CESI reporting were operating effectively, ensuring that the CESI met the quality attributes. However, the governance for the DPR was not sufficiently supported by branch-level management processes and controls to compile, review and document the performance data and information and ensure it is properly approved and presented for submission to the DPR. This allowed for variability in the quality of performance data and information presented in the DPR. To address the findings outlined in this report, the Audit and Evaluation Branch (AEB) makes the following two recommendations: