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The Internal Audit and Evaluation Bureau has completed the audit of the Management of the Public Service Disability Insurance Plan. The objective of the audit was to assess whether an appropriate management control framework is in place within the Treasury Board of Canada Secretariat (the Secretariat) to effectively support activities related to the Disability Insurance Plan (DI Plan) and to examine key aspects of contract administration.
The audit approach and methodology followed the Internal Auditing Standards for the Government of Canada and the Institute of Internal Auditors' International Standards for the Professional Practice of Internal Auditing.
The examination was conducted from October 2009 to April 2010 and covered the processes and controls in place ending March 31, 2010.
The audit consisted of interviews and documentation review. The observations made in this report are based on the results of the audit procedures conducted on the evidence gathered, which is sufficient to provide senior management with reasonable assurance of the audit's results.
We conclude with a reasonable level of assurance that a number of management control framework elements are in place to support the Secretariat's accountabilities in managing the DI Plan. Improvements are required to clarify and update roles, responsibilities, accountabilities and authorities; to ensure that monitoring, reporting and risk management processes are formal, systematic and comprehensive; and to enhance and formalize recruitment and succession planning processes.
In the professional judgment of the Chief Audit Executive, sufficient and appropriate audit procedures have been conducted and evidence has been gathered to support the accuracy of the opinion provided in this report. The opinion is based on a comparison of the conditions, as they existed at the time of the audit, against pre-established audit criteria. The opinion is applicable only to the entities examined and for the time period specified.