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ARCHIVED - Audit of the Management of the Public Service Disability Insurance Plan

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2. Audit Details

2.1 Authority for the audit

The audit of the Management of the Public Service Disability Insurance Plan was part of the Secretariat's approved 2008–11 Three-Year Risk-Based Audit Plan.

2.2 Reasons for the audit

The DI Plan was selected based on risks associated with its significant materiality, high degree of complexity and public sensitivity. In addition, there has not been any previous internal audit work conducted in this area.

2.3 Audit objective

The audit objective was to assess whether an appropriate management control framework is in place within the Secretariat to support activities related to the DI Plan.

2.4 Audit scope

The audit included all significant activities within the Secretariat related to the management of the DI Plan. Specifically, the audit focused on the activities in the Pensions and Benefits Sector and how the Sector interacts with other stakeholders accountable for various elements of the DI Plan delivery:

  • PWGSC;
  • Sun Life;
  • OSFI; and
  • National Joint Council, Disability Insurance Board of Management.

Specifically, the audit has four areas of focus:

  1. Roles, responsibilities and accountabilities
  2. Monitoring and oversight
  3. Risk management
  4. Contract administration

The examination phase was conducted from October 2009 to April 2010 and covered the processes and controls in place ending March 31, 2010.

The audit did not assess the following:

  • Adequacy of activities performed in the Pensions and Benefits Sector;
  • Delivery of activities by other DI Plan delivery stakeholders;
  • Accuracy of payments related to the contract; and
  • Accuracy of payments for employees' share of the DI Plan.

This audit was also not intended to be an assessment of the overall management of disability within the federal public service.

2.5 Audit criteria

Audit criteria were developed in consideration of the risks identified during the planning phase of the audit and were based on the following sources:

  • Core Management Controls: A Guide for Internal Auditors issued by the Office of the Comptroller General and dated November 2007; and
  • Whitepaper on Plan Governance[4] dated October 2008.

Detailed criteria are presented in Appendix 1.

2.6 Approach and methodology

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. These standards require that the audit be planned and performed in such a way as to obtain reasonable assurance that audit objectives are achieved.

The approach used to carry out the audit included documentation review and interviews with Secretariat officials in the Pensions and Benefits Sector and the following delivery stakeholders:

  • PWGSC;
  • Sun Life;
  • OSFI; and
  • National Joint Council, Disability Insurance Board of Management.