Chief Audit Executive / Director General, Audit and Evaluation Branch – Annual Report – 2009-2010

June 2010

Previous page | Table of Contents | Next page

8 Meeting the MAF Requirements

Each year, the AEB is evaluated by TBS against the Management Accountability Framework (MAF). The Round VII MAF assessment criteria for Audit and Evaluation, along with ratings are provided below.

Internal Audit

Table 3 Summary of MAF Results: Internal Audit
MAF Criteria	Rating	Commentary
18 Effectiveness of Internal Audit Function	Strong	Ensure that the CAE Annual Report meets all of the key requirements of the Directive on CAE, Internal Audit Plans and supports the Comptroller General.
18.1 Internal Audit governance structure is in place	Strong	Reporting on the results of identified risk, control and governance issues and their influence on future year's plans is suggested.
18.2 Internal Audit work is performed in accordance with relevant Policy and Directives on Internal Audit	Strong	Approved RBAP exceeds expectations including a defined and risk-ranked audit universe. Overall the quality of internal audit reports meets expectations. Improve the completion rate of assurance audit and timeliness of report submission to the OCG.
18.3 Progress is made in use of audit results and the continued development of audit capacity	Strong	CAE Annual Report and Follow-up Report demonstrate significant progress of the internal audit function toward achieving results. Continued efforts toward the provision of annual assurance reporting are suggested.

Evaluation

Table 4 Summary of MAF Results – Evaluation
MAF Criteria	Rating	Commentary
6 Quality and Use of Evaluation	Strong
6.1 Quality of Evaluations	Strong	Maintain the high quality of evaluation reports, covering the core TBS evaluation issues and utilizing sound methodologies.
6.2 Neutrality of Evaluation function (governance and resources)	Strong	The governance structure surrounding the evaluation function is strong. Maintain the improvements made to the department's evaluation plan including improved reporting of the rationale for carry-overs and evaluation project start and end dates, which facilitate the assessment of the department's performance against its plan in the future.
6.3 Evaluation coverage of the organization's direct program spending	Acceptable	Include annual program budget information for each evaluation project in the next five-year evaluation plan to facilitate the calculation of annual evaluation coverage amounts.
6.4 Use of evaluation in support of decision-making in the organization	Acceptable	Continue to incorporate evaluation results into the development of TB submissions, RPP, DPR, memoranda to Cabinet and where applicable, strategic reviews. Implement the strategy to ensure compliance with the requirements related to performance measurement in the Policy on Evaluation.

Previous page | Table of Contents | Next page