Section 3 – Introduction to the Canada Revenue Agency
Oversight
Beyond the broad oversight role of the Board of Management, the activities of the Canada Revenue Agency (CRA) are subject to rigorous oversight in the form of both internal and external audits and evaluations.
External Oversight
Office of the Auditor General
The Office of the Auditor General (OAG) provides Parliament with fact-based information and independent advice on government programs and activities gathered through audits. Parliamentarians use OAG reports to evaluate and oversee government activities and hold the federal government to account for its management of public funds. The Commissioner of the Environment and Sustainable Development carries out the mandate of her office on behalf of the Auditor General.
Office of the Privacy Commissioner
The Office of the Privacy Commissioner (OPC) protects and promotes the privacy rights of individuals by conducting audits of the privacy policies and practices of federal government departments and agencies. The OPC also answers public inquiries and investigates privacy complaints.
Office of the Commissioner of Official Languages
The Office of the Commissioner of Official Languages (OCOL) promotes Canadian linguistic duality and oversees the full implementation of the Official Languages Act.
Office of the Information Commissioner
The Office of the Information Commissioner investigates complaints about federal institutions' handling of access requests and mediating between dissatisfied information applicants and government institutions. As an ombudsperson, the Commissioner may not order complaints to be resolved in a particular way, though the Commissioner may refer a case to the Federal Court for resolution.
Office of the Conflict of Interest and Ethics Commissioner
The Conflict of Interest and Ethics Commissioner is an independent Officer of Parliament who administers the Conflict of Interest Act for public office holders and the Conflict of Interest Code for Members of the House of Commons to prevent conflicts between the public duties and private interests of elected and appointed officials.
Internal Oversight
Internal Audit
The CRA conducts internal audits of its programs and corporate functions to provide senior management with information on program management and cost effectiveness. Internal audit activities are carried out according to CRA internal policies and in compliance with the International Standards for the Professional Practice of Internal Auditing. All final internal audit reports are posted on the CRA web site.
Program Evaluations
The CRA conducts program evaluations to provide the Commissioner and senior management with independent, evidence-based assessments on the performance and outcomes of CRA programs, policies, and initiatives. Program evaluations are carried out according to the CRA Program Evaluation Policy. All final program evaluation reports are posted on the CRA web site.
Upcoming Audits and Evaluations
External Audits (fall 2015 to fall 2016)
- Meeting the Information Technology Needs of Federal Organizations with Shared Services Canada (OAG audit of Shared Services Canada, CRA is an entity of interest only) – delayed to winter 2016
- Departmental Progress in Implementing Sustainable Development Strategies (OAG audit of four departments and agencies reported by the Commissioner of the Environment and Sustainable Development) – delayed to winter 2016
- Privacy and Portable Storage Devices (OPC audit of a number of federal departments and agencies) – winter 2016
- Performance audit of the Tax Appeals Program (OAG) – fall 2016
Internal Audits and Program Evaluations (fall 2015 to fall 2016)
- Information extracted from source systems audit - fall 2015
- Audit of Cyber Security – fall 2015
- Tax Free Savings Account evaluation – spring 2016
- Major project investment oversight process audit – spring 2016
- e-Services – Individual compliance behaviour framework evaluation – spring / summer 2016
- Employer Compliance Audit Evaluation – fall 2016
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