Environment Canada’s
Risk-Based Audit Plan for 2010-2013
and
Risk-Based Evaluation Plan 2010-2015

April, 2010

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3 Priorities and Activities


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3.1 Strategic Priorities

For fiscal year 2010-2011, the AEB will focus its resources and efforts on a number of priority areas:


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3.2 Audit and Evaluation Activities

3.2.1 Key changes to Internal Audit Engagements

Section 7 describes the internal audit engagements planned for the next three years, including scope and objectives, rationale and priority ratings for projects planned in the next two years; resource requirements in person months and dollars for 2010-2011 are identified.

Of the internal audit projects that were planned for 2009-2010, eleven projects will have activities continuing into 2010-2011 while one project was removed. Four of the 11 projects were tabled at the EAAC meeting in the Q4 of 2009-2010 and will simply require project closing activities in 2010-2011. Delays in finishing six of the 11 projects plus the removal of the audit portion of the joint project, Weather Predictions Program, were generally caused by two unplanned projects being introduced in 2009-2010 (Review of the Employee Clearance and Professional Contracts). The Management of Additional Funding Received through CEAP – Year 1 continues on into 2011-2012 to cover funding received in the second year of CEAP (under Management of Additional Funding Received through CEAP – Year 2).

Last year’s plan identified a number of projects to be conducted in 2010-2011. Due to mitigating circumstances such as external audits occurring, strong MAF assessment ratings, internal plans/frameworks being implemented, etc., eight projects were not transferred to the 2010-2011 RBAEP. Four other projects were postponed to subsequent years to allow time for recent changes to be implemented. Three new audit engagements will be carried out during 2010-2011: Services to Marine Transportation (a joint audit and evaluation project), Information Technology (IT) Financial Controls and Risk Management. Appendix B provides the detailed list of all these projects and the specific rationale for the changes.


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3.2.2 Key changes to Evaluation Projects

Section 10 describes each evaluation project for the next five years, including scope and calibrated level of effort, rationale, direct program spending coverage and aggregate risk ranking for projects planned in the next two years; resource requirements in person months and dollars for 2010-2011 are identified. This section also includes interdepartmental evaluations being carried out by other departments in which EC will be involved.

Of the 33 evaluation projects that were planned for 2009-2010, four projects have unplanned carry-over activities continuing into 2010-2011, one project was intended to finish in Q1 of 2010-2011 and will now finish in Q2 and one project is on hold. The delays generally are due to a variety of factors such as complexity arising from evaluating interdepartmental initiatives or as uncovered during the design phase, external events and delays in the approval processes. The Clean Air Community Partnerships Thematic Evaluation is on hold as the program has not yet been implemented. One project, the Genomics Research and Design Initiatives (an interdepartmental project led by Natural Resources Canada) was an unplanned evaluation introduced in the fourth quarter of 2009-2010.

Last year’s plan identified a number of projects to be conducted in 2010-2011. Due to the changes caused by the new Evaluation Policy, three previously planned projects were not transferred to the 2010-2011 RBAEP, four projects were postponed to following years, and three projects were renamed and their scope and level of effort were revised. Four new evaluation projects will be carried out during 2010-2011; most are TB requirements. Appendix C provides the detailed list of all these projects and the specific rationale for the changes.

A significant number of evaluations required for renewal of programs have resources attached in the TB submissions which will be transferred to AEB when the projects begin.

 

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