Audit and Evaluation Plan 2007-08 to 2009-10

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Table 2: Internal Audit Engagements

Line # Project Name Board Project Description/ Background Resources 2007-2008 Year Rationale/ Comments
PM $K 2007- 2008 2008- 2009 2009- 2010
1 Contingency Plan for MSC Weather Prediction Program WES To audit the readiness of weather prediction in case of extreme/ unusual events. 1   X    

Major operational changes; mission critical, importance of maintaining service/transmitting data if a centre goes down; information is needed in this area prior to the MSC Transition evaluation.

To be completed and approved by DAEC early in 2007-08.

2 Audit of mandatory disclosures DMS To conduct an audit of compliance to the disclosure requirements for contracts over $10K, for reclassification of positions. 4   X    

Reputational and materiality risks. Disclosure on travel and Hospitality expenses are integrated into respective audits.

To be approved by DAEC early in 2007-08.

3 Travel DMS To audit the processes of: approval; travel requests; payment of travel claims. The audit includes an audit of the Travel Expert System (TES). (All travel including international travel) 1   X     High reputational risk.
Approved by DAEC in April 2007.
4 Financial Audit Plan DMS To develop a multi-year audit plan in support of audited financial statements. 8   X    

Project approved by DAEC in March 2006 as part of the A&E Renewal Strategy. Will include looking at revenues. Audited financial statement will be required in 2009.

Carry over from 2006-07 into 2007-08.

5 Hospitality DMS To audit the compliance of hospitality transactions to legal and policy requirements and to the disclosure initiative. 7   X     Audit plan completed in 2005-06.
Audit to be completed and approved by DAEC in early 2007-08.
6 CWS Control Self-Assessment ES To support the program with conducting a Control Self-Assessment. 3 40 X    

Governance identified as the key weakness in findings of the Evaluation of the Federal Species at Risk Programs. Other analysis identified the need for an assessment of management controls.

Carry over from 2006-07 into 2007-08.

7 Decision Support Systems DMS To conduct an audit of the system under development of decision support systems (e.g. FIT, RMT, Merlin, SMS, HRMIS, etc.) 10   X     System used for decision by senior management. Integrity and usefulness of information is crucial.
Carry over from 2006-07 into 2007-08.
8 Delegation of Financial Authority DMS To audit compliance with the new financial delegation authority. This includes process mapping and assessing the management framework, as well as testing of transactions. 10   X    

Materiality; appropriate level of signing authority.

Carry over from 2006-07 into 2007-08.

9 Information Technology Security DMS To audit compliance with Treasury Board policies, standards, and reporting requirements. 6 80 X     Auditor General identified overall weakness in government; government mission critical facilities.
Postponed to end of 2006-07 to allow the program to comply with TBS standards.
10 Technology Infrastructure Directorate DMS To audit the compliance with Treasury Board and departmental policies of the function/organization. 1 50 X X   Ranked high risk in the IM/IT Audit Plan.
11 Data Gathering on Fundamental Controls DMS To gather data for the risk assessment of fundamental controls. 10   X     Ranked high risk in the IM/IT Audit Plan.
Needed for the holistic opinion.
12 Horizontal Audit(s) DMS Under the Internal Audit Policy, the Comptroller General can direct departments to conduct sectorial and horizontal audits. 1   X     Specific audits if any, to be determined.
13 Employment Equity DMS A. Employment Equity Developmental Audit:

  • To support the program with a developmental audit (system under development audit) to be ready to sustain the Human Right Commission compliance audit planned for 2007-08.
B. Employment Equity Value for Money Audit:

  • To assess the effectiveness of the program through a value for money audit.
8   X     Human Rights Commission will be auditing in 2007-08.
14 Chief Information Officer Branch DMS To audit the compliance with Treasury Board and departmental policies of the function/organization.       X   High risk. Based upon the significance of the organizational changes, critical nature of the function.
15 Unified Radar Processing Application DMS To audit the effectiveness and efficiency of the program application as well as the legislative compliance.       X   Ranked high risk from the IM/IT Audit Plan.
16 Information Management Directorate DMS To audit the compliance with Treasury Board and departmental policies of the function/organization.       X   Ranked high risk from the IM/IT Audit Plan.
17 Occupational Health and Safety DMS To audit the occupational health and safety program to ensure an appropriate framework is in place and implemented.       X   Concerns expressed by senior management.

High risk area.

Recommend to wait to see the progress on the certification initiative.
18 Hydrometric Monitoring Stations – Federal Provincial Agreements WES To audit the various arrangements for the operations and the maintenance of hydrometric monitoring stations, including the agreements with the various provinces.       X   Complex delivery arrangements.
19 Contracting Process Value for Money Audit DMS To conduct a value for money audit of the contracting process (Procurement Review Board).       X    
20 Follow-up to the Travel Audit DMS To follow-up on recommendations and the implementation of management actions from the 2007-08 Travel Audit.       X   Await results of the review currently underway.
21 Specified Purpose Accounts DMS To audit the utility, appropriateness, and compliance of Specified Purpose Accounts.       X   Not previously audited; quality of controls unknown; approximately $12 million was received in 2004-05.

Await result of the Financial Audit Plan scheduled for 2007-08.
22 Vote Netted Revenue DMS To audit how Vote Netted Revenues are collected, managed, and used by programs as well as departmental compliance.       X   Not previously audited; quality of controls unknown.

Await results of the Financial Audit Plan.
23 Financial Statements DMS To conduct audits of financial controls to ensure they support auditable financial statements. To be identified in the Financial Audit Plan.       X   Await results of the Financial Audit Plan.
24 Cash Advances DMS To audit compliance with departmental and Treasury Board Policies.       X   Not previously audited; major changes since AMEX credit card implementation; similar project approved in previous year's plan.

Await result of the Financial Audit Plan scheduled for 2007-08.
25 Classification DMS To audit the classification process of positions, in particular its compliance to policies, as well as to evaluate consistency across the department.       X   Classification has not been audited recently.
26 Staffing DMS To audit the staffing process, mainly for term positions.       X    
27 Official Languages Policy DMS To audit compliance with Treasury Board policy on Official Languages.       X   High visibility; previous cases of non-compliance; there is awareness of what needs to be done; official languages task force developed.
28 Applications Directorate DMS To audit the compliance with Treasury Board and departmental policies of the function/organization.         X Ranked high risk from the IM/IT Audit Plan.
29 Departmental Wide Area Tele- communications DMS To audit the effectiveness and efficiency of the program infrastructure as well as the legislative compliance.         X Ranked high risk from the IM/IT Audit Plan.
30 Merlin including all interfaces DMS To audit the effectiveness and efficiency of the program application as well as the legislative compliance.         X Ranked high risk from the IM/IT Audit Plan.
31 Corporate Administrative Shared System (CASS) DMS To conduct a system under development audit of CASS.         X  
32 Continual Auditing: Acquisition Cards DMS To periodically audit financial and human resources databases for early detection of irregularities.         X Low risk area.
33 Continual Auditing: Compensation DMS To periodically audit financial and human resources databases for early detection of irregularities.         X Low risk area.
34 Motor Vehicle Policy DMS To audit the compliance with Treasury Board and departmental policies.         X Not previously audited; quality of controls unknown; similar project approved in previous year's plan.

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