Appendix C1 - Benchmark Index by Function - Audit and Evaluation

Executive Group Benchmark - Number: 8-J-1

Position Title: Director General, Audit and Ethics

General Accountability

Is accountable for providing corporate leadership and management of the Department's internal audit and evaluation management functions, fraud investigations and internal disclosure processes; promoting ethical practices and behaviours; and directing, on the Minister's behalf, the activities of the Contract Dispute Advisory Board.

Organization Structure

The position is 1 of 14 at the first managerial level reporting to the Deputy Minister. The others are the Assistant Deputy Minister, Operations; Assistant Deputy Minister, Banking and Cash Management; Assistant Deputy Minister, Acquisition Program; Assistant Deputy Minister, Telecommunications and Informatics; Assistant Deputy Minister, Real Property Program; Assistant Deputy Minister, Corporate Policy and Infrastructure; Chief Executive Officer, Translation Bureau; Chief Executive Officer, Consulting and Audit Canada; Assistant Deputy Minister, Human Resources; Director General, Communications; Executive Director, Strategic Review Group; Senior General Counsel; and Chief of Staff.

Specific functions of the positions reporting to the Director General, Audit and Ethics, are as follows:

Director, Internal Audit and Evaluation, (staff of 37) is responsible for directing the development and implementation of policies, procedures and standards; managing a comprehensive program of audit, evaluation and review to actively monitor the economy, as well as the efficiency, effectiveness and relevance of all business lines; and supporting an integrated business approach to Branch functions.

Director, Fraud Investigation and Internal Disclosures, (staff of 9) is responsible for directing the implementation and management of policies, procedures and processes to support internal disclosure of wrongdoing in the workplace; and directing investigations into and reporting on occurrences of alleged fraud or other wrongdoing, including conflict-of-interest situations.

Director, Ethics Development Office, (staff of 5) is responsible for providing leadership in developing, implementing and directing the management of policies, programs and initiatives that promote the awareness of ethical practices and behaviours in order to ensure that these values and behaviours are reflected in the Department's management practices.

Director, Contract Claims Resolution Board, (staff of 3) is responsible for planning, developing and implementing policy frameworks and dispute resolution services, including managing the Contract Dispute Advisory Board, in order to resolve suppliers' claims against the Crown for monetary compensation that arise from terminated or completed contracts administered by the Department.

Director, Knowledge Management, Strategies and Best Practices, (staff of 7) is responsible for providing leadership in developing best practices and expertise in the Branch to ensure that it has the necessary quality-assurance and improvement programs, and knowledge management processes, and the necessary tools to deliver the highest quality of services, consistent with the principles of modern comptrollership.

Nature And Scope

The Department has been established as a common and central service provider with a mandate to provide departments and agencies with mandatory and optional services on a fee-for-service basis. Services include construction, maintenance and repair of public works and federal real property; office accommodation and related facilities services; architectural and engineering advice and services; planning and acquisition of supplies and services; planning and coordination of telecommunications and informatics services; centralized accounting and cash management services; consulting and auditing services; translation and related services; the Receiver General for Canada function; and administrative and other services in relation to employee benefits, superannuation and pension plans, and the disbursement of pay to Public Service of Canada employees.

The Director General provides corporate professional leadership by ensuring the integrity of the Department's staff, policies and practices through the development and application of a policy framework, methodologies and policies for an active monitoring audit and evaluation program. The incumbent is called upon to ensure the prudence, probity, economy, efficiency and effectiveness of the Department's strategic goals and objectives, management policies and practices, control systems, investment and business strategies, computer systems development and implementation, and organizational designs. The incumbent ensures that the Department's audit, evaluation and review activities contribute to the government's initiative to introduce a modernized approach to comptrollership across the Public Service.

The Director General advises the Deputy Minister and senior departmental officials on the efficiency, effectiveness and economy of all departmental programs and services, and on the degree to which departmental programs are achieving results. The incumbent manages client satisfaction surveys, assessments of employee motivation, benchmarking, comparative analyses on the delivery of services in the private sector or by other governments, and evaluations of the quality of services provided; and assists departmental business lines in developing performance indicators to monitor their efficiency and effectiveness.

The range of the Department's activities, providing common and central services to more than 100 federal departments and agencies across Canada, poses significant managerial challenges for the incumbent. The Director General must assess and report on each of the Department's program areas. The incumbent must be able to effectively discuss and resolve, with senior program managers, critical issues arising out of the audit and evaluation process and ensure that appropriate management action plans are developed in order to address the recommendations contained in audit and evaluation reports.

As the Senior Departmental Ethics Officer, the Director General provides corporate leadership in developing and implementing a comprehensive policy approach, strategies, initiatives and programs in order to increase the awareness of ethical behaviour of employees at all levels in the organization.

The Director General is responsible for providing leadership and overseeing the activities related to the settlement of contractual disputes. The incumbent provides professional advice and support to the Minister with respect to the approaches, processes and recommendations required for the Contract Dispute Advisory Board. The incumbent also serves as the departmental focal point for developing and implementing alternative dispute resolution mechanisms.

As the Senior Departmental Officer, Internal Disclosure, the Director General is responsible for ensuring that the appropriate policies, standards and procedures are in place and that all losses of money and allegations of unethical behaviour, offences of fraud or other wrongdoing, and conflict of interest on the part of public servants, contractors or suppliers are fully investigated and reported.

The Director General is a full participant in numerous departmental committees and subcommittees, and plays an active role in determining the Department's strategic directions. The incumbent is frequently called upon to represent the Department in a number of fora across Canada. The Director General maintains effective relations with senior officials of the Office of the Auditor General and the Commissioner of the Environment and Sustainable Development, the Treasury Board Secretariat, the Office of the Chief Information Officer and other government departments. The incumbent has contact, both nationally and internationally, with other levels of government, as well as with senior representatives of industry and academic institutions.

Dimensions (Constant Dollars)
  Branch Department
FTEs: 62 12,734
Operating budget: $1.0 million $539 million

Specific Accountabilities

  1. Develops and implements long-term plans, strategies, initiatives and programs designed to promote positive changes in both the Department's management practices and the behaviours of all departmental employees.
  2. Provides leadership to ensure that the appropriate departmental management review and audit systems and procedures are in place in order to effectively assess management strategies, practices and risk control frameworks, to ensure the economic and effective delivery of programs and services, and to instil ethical business behaviours.
  3. Produces annual plans for the audit, evaluation and review of departmental programs and management processes, in keeping with modern comptrollership principles, policies and practices, acceptable to the Deputy Minister and the departmental Audit and Review Committee.
  4. Directs a departmental dispute-resolution settlement service and coordinates the activities of the Contract Dispute Advisory Board.
  5. Directs the development and renewal of appropriate policies, standards and procedures to ensure that all losses of money and allegations of unethical behaviour, and offences of fraud or other wrongdoing on the part of public servants, contractors or suppliers are fully investigated and reported.
  6. Directs Branch staff to ensure the resources assigned are used in an efficient and effective manner.

Evaluation Rationale

Director General, Audit and Ethics

Know-How

G
Mastery of the theories, principles and techniques of program evaluation, internal auditing, fraud investigation, contract claims resolution and ethical business practices; and in-depth knowledge of departmental policies, programs and objectives, and optional service-costing mechanisms.
III
Operational management of several departmental level activities with different objectives and end results.
3
Successful achievement of the position's objectives requires taking a professional leadership role in promoting new management processes and cultural change in the business practices at all levels of the organization, as well as directing and motivating staff.
800
Highest number reflects the breadth of the position's mandate, which goes beyond traditional audit and evaluation program activities at the departmental level, and recognizes the significant depth of knowledge required to evaluate and recommend improvements to the Department's multiple and independent business lines.

Problem Solving / Thinking

G
Thinking within broadly defined policies, principles and objectives is required to determine evaluation and audit methodologies in order to ensure prudence, probity, economy, efficiency and effectiveness of departmental business practices and solutions to unique supplier complaints.
4
Evaluative thinking is required to identify and investigate potential fraud, wrongdoing or unethical activities and to make recommendations to resolve suppliers' claims against the Crown. Analytic and constructive thinking is required to prepare policy frameworks and conduct strategic analysis; to analyse the results of audit and evaluation reports and recommend changes to solve problems; and to adapt audit and evaluation methodologies.
(57) 460
Solid percentage reflects the challenges associated with developing strategic plans and management frameworks for the Department, including the introduction of new and innovative business methods and the resolution of contracting disputes.

Accountability / Decision Making

G
Reporting to the Deputy Minister, is accountable for directing all review, audit, ethics, fraud awareness and dispute resolution programs; provides information and recommends changes and improvements to departmental programs and services; and makes recommendations to the Minister on contract dispute matters.
5C
The position has a contributory impact on the operations of the Department. The proxy selected to represent these activities is an annual departmental program expenditure budget of $539 million (constant).
528
Low number reflects the tendency toward an indirect influence in that the position is one of several senior-level positions with input into long-term departmental program decisions, including program structure and resource allocation matters.

Summary

GIII3 800
G4(57) 460
G5C 528
Total = 1788 A1
Director, General Audit And Ethics - Number: 8 - J - 1
Org chart of the DIRECTOR GENERAL AUDIT AND ETHICS
Figure: 8 – J – 1 - Text version

Benchmark Number: 8 – J – 1

Director General, Audit and Ethics

The subject position is at the first managerial level reporting to the deputy head, and there are 13 peer positions at the same reporting level.

Reporting to the Director General, Audit and Ethics are 5 Directors.

Linear organisation chart:

Deputy Minister (Departmental deputy head)

  • Assistant Deputy Minister, Operations
  • Assistant Deputy Minister, Banking and Cash Management
  • Assistant Deputy Minister, Acquisition Program
  • Assistant Deputy Minister, Telecommunications and Informatics
  • Assistant Deputy Minister, Real Property Program
  • Assistant Deputy Minister, Corporate Policy and Infrastructure
  • Chief Executive Officer, Translation Bureau
  • Chief Executive Officer, Consulting and Audit Canada
  • Assistant Deputy Minister, Human Resources
  • Director General, Communications
  • Executive Director, Strategic Review Group
  • Senior General Counsel
  • Chief of Staff
  • Director General, Audit and Ethics
    • 5 Directors for :
      • Internal Audit and Evaluation
      • Fraud Investigation and Internal Disclosures
      • Ethics Development Office
      • Contract Claims Resolution Board
      • Knowledge Management, Strategies and Best Practices

Executive Group Benchmark - Number: 7-J-1

Position Title: Director General, Audit and Evaluation

General Accountability

Is accountable for the systematic appraisal of the effectiveness and efficiency of operations and the auditing of external projects funded through contribution programs; and for maintaining generally accepted audit standards; making recommendations for improving decision-making processes, planning and control techniques; following up on accepted recommendations; and directing and organizing a systematic evaluation of the effectiveness of all programs to provide objective and timely information and to recommend changes in the allocation of resources among programs, and improvements to program design, delivery and management accountability.

Organization Structure

This position is 1 of 18 positions reporting to the Deputy Minister. The other 17 positions are Assistant Deputy Minister (ADM), Business Law; ADM, Policy; ADM, Industry; ADM, Spectrum Information, Technology and Telecommunications; ADM, Operations; Commissioner of Competition; Executive Director, Departmental Information Products / Chief Information Officer; Executive Director, Technology Partnerships Canada; Executive Director, Investment Partnerships Canada; Executive Director, Industry Portfolio Office; President, Communications Research Centre; Director General (DG), Office of Consumer Affairs; DG, Human Resources; Corporate Comptroller; DG, Communications and Marketing; Corporate Secretary; and Ethics Counsellor.

Senior positions reporting to the DG, Audit and Evaluation, are as follows:

Director, Policy, Planning and Operations Coordination, (staff of 10) is responsible for the development and maintenance of a comprehensive policy framework for audit and evaluation in the Department, in keeping with the government's Modern Comptrollership Initiative; planning and coordinating the conduct of the Department's audit and evaluation activities; and managing the Branch administrative functions.

Two (2) Audit Managers and one (1) Senior Operations Auditor are responsible for the performance of internal audits of departmental operations and systems, including pre-implementation audits of new systems.

Three (3) Evaluation Managers are responsible for conducting evaluation studies of the Department's major functions, including their efficiency and effectiveness, and for the development of evaluation frameworks for new or renewed major functions of the Department.

Audit and evaluation projects are resourced on a matrix basis from Branch staff.

Nature And Scope

The Department is mandated to make Canada more competitive by fostering the development of Canadian business, promoting a fair and efficient Canadian marketplace and protecting, assisting and supporting consumer interests. The major sectors of the Department each provide distinct and specialized services, including legislative and micro-economic policy development, regulatory control, applied scientific research, and industrial development programs and services, which are related only by common objectives.

The major functions of the Department are carried out in support of a number of acts of Parliament that are complex in themselves and further complicated by sets of regulations. Some major functions relate to legislation administered by other Departments.

In this context, the DG, Audit and Evaluation, is responsible for providing recommendations and advice to the Deputy Minister on independent and objective internal audits. The incumbent maintains a direct and close working relationship with the Office of the Auditor General (OAG) on the coordination of audits pertaining to the Department, and has a direct interface with the Treasury Board Secretariat / Comptroller General Office (TBS/CGO) on new policies, standards and related matters pertaining to internal audit. The incumbent determines and makes recommendations to the Deputy Minister on the priority of evaluations. The incumbent develops a comprehensive evaluation strategy and schedule and must understand the impact of changing government priorities on programs and the importance of having information, analyses and recommendations available at critical periods of time so as to address both current and potential critical issues. The incumbent must respond to the evaluation requirements of the Minister, the Department and the TBS/CGO and ensure that the Department fulfills the requirements set by the OAG with respect to the appropriateness of evaluative mechanisms.

The DG provides ongoing assurance services to attest to the adequacy of management practices and controls through a risk-based internal audit approach; communicates unacceptable risks, vulnerabilities and control deficiencies or failures; provides timely recommendations to remedy weaknesses in the Department's risk management and control frameworks; provides early notice of significant management concerns to the TBS; and establishes follow-up systems to ensure that actions are taken to respond to observations, recommendations and reports. The DG advises managers of departmental policies, programs and initiatives to actively monitor their operations through the development of performance indicators and related information-gathering techniques.

Factors impacting on the managerial objectives of the Branch are the size, dispersion and complexity of the Department's major functions and their operations. Many are based on high technology, which requires the use of contract resources to ensure competence in the review of those technologies. In reviewing major functions and their operations, there is often no base of information upon which to assess their performance; this situation requires that new databases be created by review teams.

The DG consults with the Deputy Minister, ADMs and Treasury Board Secretariat (TBS) officials to develop priorities and the resources required for audit and evaluation, and directs the preparation of related long-term and annual plans for recommendation to the Departmental Audit and Evaluation Committee (DAEC), chaired by the Deputy Minister. The incumbent recommends to the Deputy Minister specific evaluation and audit studies, and special reviews; and attests to the quality of the studies, reports and recommendations. All recommendations with respect to the disclosure of information are reviewed prior to their submission to the Deputy Minister to ensure compliance with relevant legislation.

The DG provides advice to managers on operational efficiency and effectiveness and addresses areas of interest to outside parties, such as the TBS. The productivity of the audit and evaluation functions depends on developing reliable information on the effectiveness of major functions and their operations and persuading departmental managers to collect such information.

Where some of the major functions are evaluated for the first time, there is often an absence of effectiveness information, which requires the development of information-collection specifications for subsequent reviews. Some major functions are interdepartmental (e.g. environmental hazards), others have significant political dimensions (e.g. Aboriginal business), and others are delivered in partnership with third parties. This introduces complexity into the planning and timing of audits and evaluations.

The major managerial challenge facing the DG is to foster and promote a holistic approach to assessing and improving the Department's management practices in order to meet internal and external reporting requirements and undergo periodic reviews by the OAG. The Branch conducts reviews of major functions and services, their operations, and alternative forms of delivery with respect to economy, efficiency and effectiveness. The DG is free, within the parameters of professional standards and ethics, and the policies of central agencies, to determine the best approaches, methodologies and techniques for reviewing the Branch's main functions, after receiving the Deputy Minister's approval of annual and long-term plans.

The challenge for the DG is to identify cost-effective, alternative ways of designing and improving policies, programs and initiatives. The incumbent develops and promotes a life-cycle management approach to policy and program management and decision making. The incumbent directs the analysis and assessment that lead to recommendations made in reports tabled with the DAEC. All study findings and recommendations are discussed with management before reports are issued. The incumbent is free, however, to pursue with the Deputy Minister any matter arising from a study.

The DG sits on senior departmental committees and senior central agency committees (e.g. TBS / Comptroller General Review Committees) and participates in their decision-making processes on policies, practices and procedures. The incumbent acts as the secretary of the DAEC.

The DG negotiates the planning and timing of OAG audits and resolves differences of opinion concerning the OAG's quarterly reports to the House of Commons. The incumbent leads the preparation of ministerial briefing material and public responses to reports tabled with the Public Accounts Committee.

Dimensions (Constant Dollars)
  Department Directorate
FTEs: 5,300 19
Operating budget: $220 million $350,000

Specific Accountabilities

  1. Directs the development of departmental internal audit and evaluation policies and practices that are consistent with the directions and objectives for the efficient, effective and economic management of the Public Service and attest to the efficiency, effectiveness and economy of the Department's systems and operations.
  2. Oversees the development of approaches and methodologies to ensure and promote the integrity of the stewardship of the Department's resources.
  3. Directs the provision of ongoing internal audit and assurance services to attest to the adequacy of risk management, controls and accountability reporting across the Department, ensuring that they are in accordance with the Treasury Board Policy on Active Monitoring.
  4. Provides professional advice on and the review of performance indicators and measures that are specific to departmental major functions and their operations in order to provide a basis for reports on departmental results in the Expenditure Management System and for the Treasury Board's accountability reviews of the Department.
  5. Represents the interests and concerns of the Department and negotiates the final wording of reports of the Auditor General and the Commissioner of the Environment and Sustainable Development.
  6. Sits on various departmental and central agency senior management committees and acts as the secretary of the DAEC.

Evaluation Rationale

Director General, Audit and Evaluation

Know-How

G
Extensive professional knowledge of the Department's mandate and operations, and comprehensive knowledge of all departmental programs, their objectives and management framework. Mastery of audit and program evaluation techniques and the principles and initiatives of modern comptrollership and the related central agency policies.
III
Conceptual management of the two major functions of audit and program evaluation for external projects through the development of a comprehensive evaluation strategy and schedule modelled on the principles of modern comptrollership.
3
Human relations skills are critical in negotiating results with managers, senior departmental committees and central agency committees. Human relations skills are also critical in liaising with the Auditor General and motivating and coordinating professional staff.
700
Mid-range number reflects the expertise required to manage both audit and program evaluation in a complex department with a diverse program structure.

Problem Solving / Thinking

F
Functions are conducted under the broad OAG and CGO policies of audit and evaluation and the even broader directives governing the Modern Comptrollership Initiative.
4
Analytical and evaluative thinking is required in the development of a comprehensive evaluation strategy and schedule that must conform to the requirements of modern comptrollership so as to address both current and potential critical issues, and must be adapted to a diverse range of programs in the Department.
(57) 400
High percentage recognizes the complexity of managing and developing audit and evaluation activities within the ambiguities of modern comptrollership and within a broad, complex and multi-faceted portfolio.

Accountability / Decision Making

F
Reporting to the Minister, the incumbent receives general direction and conducts audit and evaluation functions, in accordance with central agency policies and objectives.
5C
The position assesses practices and controls, identifies risks and makes recommendations for change. The proxy selected to represent these activities is the departmental budget of $220 million (constant).
400
Mid-range number reflects the latitude of the position to make recommendations on program value, efficiency and effectiveness and its significant impact on the Department's operations.

Summary

GIII3 700
F4(57) 400
F5C 400
Total = 1500 0
Director general, Audit and evaluation - Number: 7 - J - 1
Org chart of the DIRECTOR GENERAL AUDIT AND EVALUATION
Figure: 7 – J – 1 - Text version

Benchmark Number: 7 – J – 1

Director General, Audit and Evaluation

The subject position is at the first managerial level reporting to the deputy head, and there are 17 peer positions at the same reporting level.

Reporting to the Director General, Audit and Evaluation are 1 Director, 2 Audit Managers, 3 Evaluation Managers and 1 Auditor.

Linear organisation chart:

Deputy Minister (Departmental deputy head)

  • Assistant Deputy Minister, Business Law
  • Assistant Deputy Minister, Policy
  • Assistant Deputy Minister, Industry
  • Assistant Deputy Minister, Spectrum Information, Technology and Telecommunications
  • Assistant Deputy Minister, Operations
  • Commissioner of Competition
  • Executive Director, Departmental Information Products / Chief Information Officer
  • Executive Director, Technology Partnerships Canada
  • Executive Director, Investment Partnerships Canada
  • Executive Director, Industry Portfolio Office
  • President, Communications Research Centre
  • Director General, Office of Consumer Affairs
  • Director General, Human Resources
  • Corporate Comptroller
  • Director General, Communications and Marketing
  • Corporate Secretary
  • Ethics Counsellor
  • Director General, Audit and Evaluation
    • Director, Policy, Planning and Operations Coordination
    • 2 Audit Managers
    • 3 Evaluation Managers
    • Senior Operations Auditor

Executive Group Benchmark - Number: 5-J-1

Position Title: Director, Evaluation

General Accountability

Is accountable for developing and managing the departmental program evaluation function and providing the Director General and senior management with independent and sound professional advice and assessments with respect to the relevance, cost-effectiveness and success of departmental programs, policies, operations, transfer payments and contribution arrangements.

Organization Structure

This is one of two positions at the second managerial level reporting to the Director General, Audit and Evaluation. The other is the Director, Internal Audit.

Specific functions of the positions reporting to the Director, Evaluation, are as follows:

Evaluation Managers (4) are responsible for developing performance and accountability frameworks; directing and conducting independent and objective evaluations and special studies on the success, impact and relevance of programs and policies; and making recommendations to senior management concerning continuation, modifications and termination.

Nature And Scope

The Department is engaged in the management of major policy, scientific and technical research and development; and industry support programs of national and international consequence with respect to Canada's land mass, and energy, forestry, mines and minerals sectors. The Department advances sustainable development and responsible use of Canada's mineral, energy and forest resources.

The Audit and Evaluation Branch (AEB) provides a number of services in support of the achievement of this mandate. These services include concurrent reviews; performance measurement activities; risk assessment; traditional audits, reviews and evaluations; management processes and control reviews; information management / information technology (IM/IT) reviews; and liaison with the Treasury Board Secretariat, the Office of the Comptroller General of Canada and the Commissioner of the Environment and Sustainable Development.

It is within this context that the Director conceptualizes and implements the Department's evaluation strategy and risk management framework, which addresses central agency requirements to actively assess risk, measure performance and report on results, while considering the constantly evolving management challenges that increase the risk faced by the Department's managers when delivering products and services to clients.

Directorate clients recognize the impact of decreased budgets, increased delegation, greater span of control and a larger range of service delivery mechanisms, and are demanding an enhanced assurance function. The Director provides guidance in risk and control assessment and risk management, and develops and implements consultation processes with departmental managers and other stakeholders to ensure that the evaluation function is aligned with government and departmental priorities and areas of significance and risk.

The Director contributes to the work of the Audit and Evaluation Committee (AEC) and ensures that evaluations are conducted in accordance with government standards and policies and that completed evaluations, frameworks and studies are submitted to the AEC in a timely manner. The incumbent manages the implementation of the evaluation component of the Department's review plan.

The Director provides the Director General and senior management with independent and sound professional advice on the performance of the management frameworks and departmental programs, policies and operations. The incumbent sits on departmental committees and contributes relevant, timely and credible advice supported by sound analysis. The Director ensures that departmental managers are provided with useful study results and appropriate action plans to address recommendations, and ensures that follow-up reviews are conducted to assess the effectiveness of action taken by management on previously completed evaluations.

The Director provides direction and advice to departmental managers with respect to performance measurement and reporting. In collaboration with managers, the incumbent directs the development and ongoing support of performance frameworks. The incumbent also plays an instrumental role in the provision of AEB and corporate contributions in the development of corporate planning and reporting documents, such as the strategic plan, the Report on Plans and Priorities and the Departmental Performance Report.

The Director contributes to a number of corporate initiatives by serving on the Science and Technology Coordinating Committee and on the Strategic Policy Committee. The Director manages the development of performance frameworks for initiatives and projects, and makes significant contributions to the implementation of the Modernization of Comptrollership Initiative and on shared values and ethics.

Dimensions (Constant Dollars)
FTEs: 6
Operating budget: $130,000
Departmental budget: $69 million

Specific Accountabilities

  1. Provides professional and managerial leadership for the conceptualization and implementation of the evaluation function and strategy for the Department.
  2. Conducts an ongoing consultation process with stakeholders to ensure that the function is aligned with government and departmental priorities and areas of significance and risk, and to enhance management's understanding of the value and role of the function.
  3. Develops the evaluation plan, as part of the annual review plan, manages the preparation of contributions to the AEB annual report on items related to evaluation, and contributes to the AEC.
  4. Provides professional advice to the Director General and senior management on the performance of management frameworks and departmental programs, policies and operations, including guidance in risk and control assessment and risk management; and contributes to corporate initiatives and priorities through the provision of advice and the assessment of the achievement of results.
  5. Ensures that clients are provided with useful study results and appropriate action plans to address recommendations, and ensures that follow-up reviews are conducted on previously completed evaluations and reviews.

Evaluation Rationale

Director, Evaluation

Know-How

F
In-depth professional knowledge of program evaluation policies, principles and practices, including risk assessment, financial analysis, cash-flow management and economic evaluation; in-depth professional knowledge of departmental operations and programs; and in-depth knowledge of Modern Comptrollership policies, principles and practices.
III
Conceptual and operational coordination of the evaluation function is required to contribute to departmental program decisions, such as those related to linkages between departmental initiatives and science and technology capacity.
3
Critical level required to manage staff, discuss results of evaluation studies with senior management and convince managers to accept the findings of the studies.
528
Mid-range number indicates a high degree of specialized professional knowledge and the scope of managerial knowledge required to lead evaluation activities that encompass all departmental programs, policies, operations, transfer payments and contribution arrangements.

Problem Solving / Thinking

F
Thinking in accordance with broad Auditor General and Treasury Board standards and guidelines, as well as within departmental and government policies and priorities, in the conceptualization and implementation of an evaluation program and plans.
4
Analytical and evaluative thinking to provide program and policy assessments and advice and recommendations to senior management concerning the continuation, modification and termination of programs.
(50) 264
Solid percentage reflects the complexity of planning and managing a departmental internal evaluation program that meets the Department's needs and complies with central agency evaluation frameworks.

Accountability / Decision Making

F
Reporting to the Director General, Audit and Evaluation, manages the Department's evaluation program.
4C
The position contributes to the relevance, cost-effectiveness and success of departmental programs, policies and operations. The proxy selected to represent these activities is the departmental budget of $69 million (constant dollars).
304
Mid-range number reflects the position's latitude in making recommendations that influence departmental programs, policies and operations.

Summary

FIII3 528
F4(50) 264
F4C 304
Total = 1096 A1
Director, Evaluation - Number: 5 - J - 1
Org chart of the DIRECTOR EVALUATION
Figure: 5 – J – 1 - Text version

Benchmark Number: 5 – J – 1

Director, Evaluation

The subject position is at the second managerial level reporting to the Director General, Audit and Evaluation, and there is 1 peer position at the same reporting level.

Reporting to the Director, Evaluation are 4 Evaluation Managers.

Linear organisation chart:

Director General, Audit and Evaluation

  • Director, Internal Audit
  • Director, Evaluation
    • 4 Evaluation Managers

Executive Group Benchmark - Number: 4-J-1

Position Title: Director, Audit and Evaluation

General Accountability

Is accountable for the design, development, implementation and management of a comprehensive audit and evaluation framework to provide departmental management with objective assessments with respect to the design, efficiency and effectiveness of management practices and control systems to support the achievement of the Department's comptrollership and results-based management accountability strategies.

Organization Structure

This position is one of three positions at the third managerial level reporting to the Director General, Corporate Management and Review. The other two are Director, Corporate Planning and Reporting; and Director, Corporate Development.

Specific functions of the positions reporting to the Director, Audit and Evaluation, are as follows:

Two (2) Audit Managers are responsible for managing audits; providing assessments of the economy, efficiency and effectiveness of management practices, and the design of controls; and providing advice on the development and recommendation of options with respect to appropriate remedial actions.

Four (4) Auditors are responsible for conducting audits to enhance management comptrollership and accountability and conducting specific segments of compliance audits.

Manager, Evaluation, is responsible for managing evaluations to provide assessments of the economy, efficiency and effectiveness of departmental strategies, policies, programs and plans and for providing advice on the development and implementation of mechanisms to improve results-based management and accountability.

Four (4) Evaluators are responsible for conducting evaluations and providing advice on problem resolution.

Nature And Scope

The Department's mandate is to protect and conserve Canada's environment, including air and water quality; to conserve and protect Canada's wildlife and its habitat; to protect Canadians through advance information of natural hazards associated with the atmospheric environment; to educate Canadians on environmental issues; and to promote environmentally sound practices through the development and enforcement of environmental standards.

The Corporate Management and Review Directorate is responsible for initiating, fostering and promoting a single corporate culture within the Department and for identifying, analysing and recommending solutions to departmental operational and planning issues. This involves the design and ongoing renewal of the Department's management framework, which comprises key components to support managers in designing, developing, delivering and assessing program and service activities, and reporting results.

It is within this context that the Director, Audit and Evaluation, designs, develops, implements and manages a comprehensive audit, evaluation and review framework to provide departmental management with objective assessments of the design and operation of management practices and control systems to support the Department's modern comptrollership and results-based management accountability strategies and principles.

The Director interprets audit and evaluation policies and guidelines established by central agencies, and adapts them to specific departmental requirements. A major challenge for the incumbent is to lead extensive consultations and negotiations with senior managers within the scope of the audit and evaluation function processes aimed at developing mechanisms for collective and meaningful participation, which meet the information needs of program managers.

The Director develops annual and long-term plans for audit and evaluation activities by liaising with the Treasury Board Secretariat (TBS), the Office of the Auditor General (OAG), and the Office of the Commissioner of the Environment and Sustainable Development. A key challenge for the incumbent is to ensure that these plans incorporate government, departmental, management and central agency priorities, and are articulated in the departmental planning and reporting documents.

The Director directs the development, implementation and monitoring of policies, procedures, directives and guidelines with respect to departmental audit, evaluation and review activities and initiatives; and directs the conduct of systematic, objective and comprehensive audits of organizations, activities, management systems and processes to determine compliance with legislation, policies, objectives and regulations. The Director also manages the conduct of special investigations, self-assessment activities, forensic audits and other management assistance engagements. A key challenge in fulfilling these responsibilities is to determine the best review approaches, methodologies and techniques to be applied in accordance with government standards for internal audit and evaluation.

The Director establishes systems and processes to ensure that approved evaluation findings and measures for improvement are incorporated into departmental priority setting, planning, reporting and decision-making processes to monitor the progress in implementing approved action plans; and to report any unresolved issues to the Departmental Audit and Evaluation Committee. The incumbent reports to the Treasury Board on significant issues of risk or other problems and on remedial action plans that have been developed and implemented.

A major challenge in this respect is the requirement to develop a strategic plan that provides the Deputy Minister with independent assessments of risk management strategies and practices, management control frameworks and practices focussed on achieving an appropriate balance between risk assessments and departmental priorities; and provides confidence in the soundness of stewardship, comptrollership and accountability initiatives.

The Director establishes and maintains communications networks with senior officials and colleagues in central agencies, principally the OAG, the TBS, the Public Service Commission and the Office of the Commissioner of Official Languages, to explain and review progress on review activities. The incumbent maintains professional relationships with colleagues in the Canadian Comprehensive Audit Foundation, the Canadian Evaluation Society and the Institute of Internal Auditors to keep current on state-of-the-art audit, evaluation and review technologies, methodologies and practices, and to exchange information on best practices.

Dimensions (Constant Dollars)
Directorate Department
FTEs: 12 5,640
Operating budget: $1.3 million $720 million

Specific Accountabilities

  1. Leads the development and recommendation of an annual and long-term audit, evaluation and review plan for approval by the Department's Audit and Evaluation Committee and Executive Committee. Implements all related work plans and procedures.
  2. Directs the conduct of departmental audit, evaluation and review activities to assess the degree of compliance with legislation and departmental and governmental policies and procedures, identifying situations where the Department is most exposed to risk, and assessing policy or program effectiveness, including both the intended and the unintended impacts; and provides information and advice for decision making on policy and program issues of broad strategic interest to management.
  3. Directs the development and management of performance measurement frameworks and monitors progress on the implementation of all significant audit, evaluation and review recommendations, and reports on the status of this work.
  4. Assesses the quality, responsiveness, accessibility and timeliness of review activities, particularly with respect to the advice provided to senior managers, the Branch's contribution to departmental policies and procedures, and its collaboration with other government departments on horizontal issues; and implements measures to improve the effectiveness of all Branch services and products.
  5. Develops comprehensive performance evaluation frameworks, services and tools to monitor the relevance, affordability and effectiveness of departmental policies, programs and systems in achieving corporate objectives.
  6. Coordinates activities with the OAG; provides related briefings to the Deputy Minister and to the Minister's staff; advises departmental managers whose programs are being audited by the OAG; and oversees the development of departmental responses to OAG chapters.

Evaluation Rationale

Director, Audit and Evaluation

F
Specialized professional knowledge of policies and practices in program evaluation and internal audit. In-depth knowledge of departmental policies, strategic direction, operations, and diversified and decentralized programs.
III
Conceptual and operational management of the Department's internal audit and program evaluation functions as critical managerial planning and decision-making tools.
3
Critical level required for motivating staff, providing evaluation feedback to managers and obtaining cooperation of senior management in implementing audit recommendations.
460
High number represents solid practical expertise and specialized techniques, skills and knowledge required for the Department's audit and evaluation functions, and the relative degree of managerial know-how required for coordinating the work of a small group engaged in activities, often perceived as competing, but mostly integrated at the higher hierarchical level.

Problem Solving / Thinking

E
Thinking is done within government standards for internal audit and evaluation, central agency policies and objectives, departmental orientation and managerial culture.
4
Analytical and constructive thinking required in developing, directing and reconciling audit and evaluation functions and strategies and identifying risks and associated mitigating strategies to ensure the achievement of economy, efficiency and effectiveness of departmental programs and services, while preserving departmental needs, mandates and business objectives.
(50) 230
High percentage is representative of the variety of situations arising from the seemingly competing nature of the areas being managed, which requires the adaptation of practices and strategies, the development of innovative approaches, alternatives and courses of action and the recommendation of solutions.

Accountability / Decision Making

E
Reporting to the Director General, Management and Review, within functional policies and goals, manages departmental audit and evaluation programs.
5C
Contributory on departmental operations. The proxy selected to represent these operations is a departmental operating and salary budget of $110 million (constant).
230
Low number represents the magnitude of the budget and the relative impact of recommendations on departmental operations and programs.

Summary

FIII3 460
E4(50) 230
E5C 230
Total = 920 0
Director, Audit And Evaluation - Number :
4 – J – 1 Org chart of the DDIRECTOR, AUDIT AND EVALUATION
Figure: 4 – J – 1 - Text version

Benchmark Number: 4 – J – 1

Director, Audit and Evaluation

The subject position is at the third managerial level reporting to the Director General, Corporate Management and Review, and there are 2 peer positions at the same reporting level.

Reporting to the Director, Audit and Evaluation are 2 Audit Managers, 4 Auditors, 1 Manager and 4 Evaluators.

Linear organisation chart:

Director General, Corporate Management and Review

  • Director, Corporate Planning and Reporting
  • Director, Corporate Development
  • Director, Audit and Evaluation
    • 2 Audit Managers
    • 4 Auditors
    • Manager, Evaluation
    • 4 Evaluators

Executive Group Benchmark - Number: 4-J-2

Position Title: Director, Sector Operations Audit

General Accountability

Is accountable for the planning, management and professional conduct of the audit program specific to the Operations Sector.

Organization Structure

This is one of three positions at the second level reporting to the Director General, Internal Audit. The other two positions are Director, Services Audit; and Director, Corporate Audit.

There are no positions reporting to the Director, Sector Operations Audit. Project resources are assigned to audit projects in accordance with the approved audit plan. The staff and/or contracted resources under the project direction of the Director, Sector Operations Audit, specialize in one or more business disciplines.

Nature And Scope

The Director General, Internal Audit, reports to the Deputy Minister on the development and implementation of a management-oriented, integrated, comprehensive audit program linked to the Department's strategic directions, operational programs, plans and priorities.

The audit program provides assistance in the definition and understanding of the departmental accountability structure, presents current issues and concerns that affect management accountability, and provides an independent assessment of the efficiency and effectiveness in fulfilling that accountability. The program is corporate in nature, with a sector focus, and is based on consultation with senior departmental management. The program addresses the broad spectrum of departmental operations, systems, procedures, delegation instruments and practices.

The Internal Audit Committee is the advisory and approval forum of the audit program. The Committee advises the Deputy Minister and the Internal Audit Directorate on audit matters related to the concerns and activities of the Department, the Auditor General, central agencies and other departments. The Committee approves the audit program and schedule, reviews all audit results, advises on actions to be taken and monitors the implementation of corrective action.

The sector committees for Audit Programming and Findings Review approve the audit scope and the business lines or functions that are to be addressed. The sector committees review audit findings and ensure the pertinence and practicality of audit recommendations and management action plans.

The Regional Audit Committee specifies audit concerns and priorities with respect to program delivery; defines the regional audit perspective; assists in the development of audit scope and schedules; and ensures that regional requirements are taken into consideration during the development of the audit program.

The Sector is accountable for the economical acquisition and/or provision of goods and services to meet the needs of government departments and agencies. The following services are provided to customer departments and agencies: purchasing, printing, publishing, advertising management, industrial security, equipment maintenance and repair, warehousing, distribution, and disposal of surplus government material.

The Director, Sector Operations Audit, analyses, evaluates and documents sector audit requirements; develops audit plans and schedules; defines audit objectives and control points; indicates the relative value and import of the audit entity; resources and manages approved audit projects; and produces audit results consistent with the annual audit and the departmental audit programs.

The Director establishes and applies selection criteria to identify a viable audit program for the Sector, ensuring the balanced and effective use of audit resources, while meeting the level of coverage and priorities required by senior management, government regulations and audit principles.

The Director is responsible for the professional conduct of audit projects and the direction of project resources (time, people and funding). The scope of audit activities is defined in concert with the sector committee and is consistent with audit policy. The incumbent determines the skill and resource requirements for each audit; resources the project(s) with staff and/or contracted expertise; identifies performance expectations; and measures the results of the work of the project staff. The Director is responsible for the audit review, evaluation and testing activities and for the quality and appropriateness of the audit findings and recommendations.

The Director assists, responds to and reports to the sector audit committee; provides a client/sector focus to the Internal Audit Committee; produces audit findings, recommendations and reports consistent with the defined scope, context and criteria; develops corrective action plans through negotiation with affected Directors General; and monitors and reports on corrective action plans.

Dimensions (Constant Dollars)
Audit project resources: 6 FTEs
Salary, operating and maintenance budget: $102,080
Sector:  
FTEs: 2,800
Expenditures: $110 million
Number of contracts issued: 355,000
Total contract value: $1.5 billion

Specific Accountabilities

  1. Plans, manages and administers the audit program specific to the Operations Sector.
  2. Conducts the audit function in a professional manner so as to ensure the efficient and effective application of universally accepted audit principles and practices and to ensure timely audit results of high quality.
  3. Reports on and monitors audit initiatives, findings and recommendations.
  4. Contributes to the departmental audit program through the representation of the Sector's audit needs and priorities.

Evaluation Rationale

Director, Sector Operations Audit

Know-How

F
Extensive knowledge of audit concepts, practices and techniques in order to lead the Operations Sector's comprehensive audit program.
II
Coordination of all audit activities for a complex component of a diverse department.
3
Successful achievement of objectives requires dealing with senior management, motivating a small staff and orchestrating many projects with contract services.
460
High number reflects a degree of professional and managerial expertise consistent with a review function of all sector operations.

Problem Solving / Thinking

E
Problems faced are clearly defined but require customization to the sector served.
4
Evaluative thinking is required in the analysis of audit needs versus program capabilities.
(43) 200
Lower percentage reflects the availability of guidance from supervisor and committees.

Accountability / Decision Making

E
Subject to managerial direction from the Director General, Internal Audit, and functional direction from the committees in assuming responsibility for the comprehensive audit of the sector.
2P
The position has a primary impact on audit activities. The proxy selected to represent these activities is an operating budget of $102,080 (constant).
200
Mid-range number indicates that some latitude is available in determining the operation of audits for the Sector.

Summary

FII3 460
E4(43) 200
E2P 200
Total = 860 0
Director, Sector Operations Audit - Number: 4 - J - 2
Org chart of the DIRECTOR SECTOR OPERATIONS AUDIT
Figure: 4 – J – 2 - Text version

Benchmark Number: 4 – J – 2

Director, Sector Operations Audit

The subject position is at the second managerial level reporting to the Director General, Internal Audit, and there are 2 peer positions at the same reporting level.

There are no positions reporting to the Director, Sector Operations Audit.

Linear organisation chart:

Director General, Internal Audit

  • Director, Services Audit
  • Director, Corporate Audit
  • Director, Sector Operations Audit

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