ARCHIVED - 2009-2010 RPPs - Internal Audits

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Agriculture and Agri-Food Canada



Internal Audits

Departments must provide a list of key upcoming internal audits and reference significant findings (using electronic links) from any internal audits not already identified in a previous RPP or DPR.

An updated Risk-Based Audit Plan, which will include internal audits for FY 2011/12 and possibly changes to FY 2009/10 and FY 2010/11, will be completed by April 2009.

5. Electronic Link to Internal Audit and Evaluation Plan:

Atlantic Canada Opportunities Agency



Table: Internal Audits

1. Name of Internal Audit	2. Internal Audit Type	3. Status	4. Expected Completion Date
Governance structure and strategic direction communications	Governance – Assurance	Planned	2009-2010
Governance bodies – information for decision making	Governance – Assurance	Planned	2009-2010
Integrity and ethics of management action	Assurance	Planned	2011-2012
Policy and programs	Assurance	Planned	2009-2010
Human resources planning, recruitment, hiring and promotion	Assurance	Planned	2009-2010
Human resources training, performance evaluation, feedback and policies	Assurance	Planned	2009-2010
Citizen-focused service	Assurance	Planned	2011-2012
Risk management	Assurance	Planned	2009-2010
Stewardship – planning and budgeting	Assurance	Planned	2010-2011
Stewardship – IM/IT	IM/IT – Assurance	Planned	2008-2009 / 2009-2010
Stewardship – financial management policies	Assurance	Planned	2010-2011
Stewardship – asset management	Assurance	Planned	2011-2012
Stewardship – transaction processing	Assurance	Planned	2011-2012
Stewardship – monitoring	Assurance	Planned	2011-2012
Stewardship – reporting	Assurance	Planned	2011-2012
Accountability	Assurance	Planned	2011-2012
Learning, innovation and change management	Assurance	Planned	2010-2011
Results and performance	Assurance	Planned	2009-2010
Program Activity Architecture – eligibility	Transfer Payment Programs – Assurance	Ongoing	2009-2010
Program Activity Architecture – due diligence; supported decision making	Transfer Payment Programs – Assurance	Planned	2009-2010
Program Activity Architecture – payment system for transfer payment programs	Transfer Payment Programs – Assurance	Ongoing	2009-2010
Program Activity Architecture – monitoring for benefits and continued financial viability	Transfer Payment Programs – Assurance	Planned	2010-2011
Program Activity Architecture – Policy, Advocacy and Coordination	Program Activity – Assurance	Planned	2010-2011
Quality of program and policy analysis	Program Activity – Assurance	Planned	2010-2011
Public communications and outreach	Internal Services – Assurance	Planned	2011-2012
Community Business Development Corporations and Community Futures Program	Transfer Payment Programs – Assurance	Ongoing	2009-2010
Selected government-wide sectoral, thematic or horizontal audits	Assurance	Planned	Annually
Support an annual opinion on departmental risk management, control, and governance processes.	Governance – Assurance	Planned	2010-2011

Canada Border Services Agency



Internal Audits

Table 4: Upcoming Internal Audits (next three fiscal years)

Name of Internal Audit	Audit Type	Status	Expected Completion Date
Control and disposal of seized goods	Assurance	In progress	2009
Customs Self Assessment program	Assurance	In progress	2009
Section 33 of the Financial Administration Act	Assurance	In progress	2009
Governance and strategic direction	Assurance	In progress	2009
Values, ethics and professional standards	Assurance	In progress	2009
Revenue ledger	Assurance	In progress	2009
CBSA/Canadian Food Inspection Agency memorandum of understanding for food, plant and animal inspections	Assurance	In progress	2009
Administration of permits for commercial goods	Assurance	In progress	2009
System under development – eManifest	Assurance	In progress	2009
Occupational health and safety	Assurance	In progress	2009
Business continuity plan	Assurance	In progress	2009
Year-end cash cut-off procedures (2008–09)	Assurance	Planned	2009
Responsibilities and organization for financial management	Assurance	Planned	2009
Acquisition card control framework	Assurance	Planned	2009
Payroll controls	Assurance	In progress	2010
CBSA/Citizenship and Immigration Canada memorandum of understanding	Assurance	Planned	2010
Form K84 process and accounting	Assurance	Planned	2010
Asset management investment plan	Assurance	Planned	2010
Protection and privacy of personal information	Assurance	Planned	2010
Duties relief programs – drawbacks	Assurance	Planned	2010
Free and Secure Trade program	Assurance	Planned	2010
Employer-employee relationship – contractors	Assurance	Planned	2010
Harmonized Risk Scoring/Advance Trade Data	Assurance	Planned	2010
Advance Passenger Information/Passenger Name Record data from airlines	Assurance	Planned	2010
Postal operations	Assurance	Planned	2010
Accelerated Commercial Release Operations Support System controls	Assurance	Planned	2010
Management of information technology security	Assurance	Planned	2011
Container Security Initiative*	Assurance
Process to share intelligence information internally*	Assurance
Controls on seized identity documents (Immigration and Refugee Protection Act)*	Assurance
Arming Initiative (change management strategy)*	Assurance
Compliance verification programs*	Assurance
Customs-controlled forms*	Assurance
Process monitoring framework*	Assurance
Biometrics*	Assurance
Laboratory services*	Assurance
Management of overtime*	Assurance
Training and development*	Assurance
Accounts receivable*	Assurance
Procurement – service standards*	Assurance
Physical security of CBSA facilities*	Assurance
Security management framework*	Assurance
Policy on management of government information holdings*	Assurance

*The completion date of these audit projects will be determined in 2009–10.

Canada Revenue Agency



Internal Audit

An annual review and update on planned audit engagements may result in modifications to audits to be conducted in 2009-2010, 2010-2011 and 2011-2012.

All completed audit reports are posted at the following link:
http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

Electronic Link to Internal Audit Plan: http://www.cra-arc.gc.ca/gncy/ntrnl/menu-eng.html

Canada School of Public Service



Table 6: Internal Audits

The Internal Audit function was established at the Canada School in the fall of 2007. All audit reports will be posted in a timely manner, as soon as the approval process is completed.

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Online Learning Audit	Assurance – Program Audit	Complete	January 2009
Contracting Audit	Assurance – Contracting	Complete	February 2009
Financial Statement Readiness Project (Operating Effectiveness of Internal Controls Audit)	Assurance – Financial Internal Controls	In progress	June 2009
System Under Development Audit of the Integrated Learner Management System (ILMS)	Assurance – Systems Under Development Audit	Planning	Ongoing once initiated
Corporate Information Decision-making Framework Audit	Assurance – Information Management	Planned	November 2009
Management of Revenue Forecasting Audit	Assurance – Financial and Control	Planned	November 2009
Corporate Risk Profile Audit	Assurance – Risk Management	Planned	January 2010
Financial Statements Cyclical Audit (sales of goods and services revenue)	Assurance – Financial	Planned	May 2010
Financial Statements Cyclical Audit	Assurance – Financial	Planned	November 2010
Staffing Audit	Assurance – Human Resources (Staffing)	Planned	November 2010
Marketing and Promotional Activities Audit	Assurance – Marketing	Planned	May 2011

Canadian Environmental Assessment Agency



Table 3: Internal Audits

Upcoming Internal Audits (Next three fiscal years)

The Agency works closely with the Office of the Comptroller General (OCG) of the Treasury Board Secretariat of Canada, in partnership with the community of federal small departments and agencies (SDA), to design, develop and implement its internal audit capacity. Horizontal audits of SDAs are scheduled by the OCG for planning period.

Canadian Food Inspection Agency



Internal Audits

The following table provides a list of the planned audit projects that are currently in progress or that will begin in next fiscal year.

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Terrestrial Animal Health	Assurance	Ongoing	2009-10
Plant Protection	Assurance	Ongoing	2009-10
Food Safety – Meat Program	Assurance	Planned	2009-10
Capital Planning and Asset Management	Assurance	Planned	2009-10
Revenue Management	Assurance	Planned	2009-10
Accounts Payable	Assurance	Planned	2009-10
IM/IT	Assurance	Planned	2009-10
Electronic Link to Internal Audit and Evaluation Plan: http://www.inspection.gc.ca/english/agen/eval/evale.shtml The three year Risk-Based Audit Plan for 2009–10 to 2011–12 is being developed for consideration by the CFIA’s Audit Committee. The plan will meet the requirements of the Treasury Board Secretariat Internal Audit Policy. Once approved, the plan will be posted on the CFIA website.

Canadian Grain Commission



Table 2: Upcoming Internal Audits

Name of Internal Audit	Internal Audit Type	Status*	Expected Completion Date
N/A*	N/A*	N/A*	N/A*

* Note: A Chief Audit Executive will be responsible for planning and conducting internal audits and evaluations. During 2009-2010, the CGC plans to establish its internal audit plan.

Canadian Heritage



Table 6: Internal Audits

This internal audit list is based on the current 2008–2009 to 2012–2013 risk-based, rolling multi-year audit plan, approved May 2, 2008. The plan is revised annually based on departmental needs and emerging priorities. As such, the content of this list could evolve and be subject to change.

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Sports Hosting Program*	Internal Audit—Transfer Payment	In progress	2009–2010
Payroll, Expenses, Leave and Employee Benefits (Stewardship)*	Internal Audit	In progress	2009–2010
Consultation on Control Self-Assessments (Integrated Risk Management)*	Consultation	In progress	2009–2010
Cultural Industries Branch	Internal Audit	Planned	2009–2010
Vancouver Organizing Committee for the 2010 Olympic and Paralympic Winter Games 2010 (VANOC 2010)	Internal Audit— Transfer Payment	Planned	2009–2010
Sport Support Program	Internal Audit—Transfer Payment	Planned	2009–2010
Athlete Assistance Program	Internal Audit—Transfer Payment	Planned	2009–2010
State Ceremonial and Celebration Commemoration	Internal Audit—Transfer Payment	Planned	2009–2010
Staffing Processes	Horizontal Audit	Planned	2009–2010
Risk Management and Mitigation	Study	Planned	2009–2010
Financial Statements—Processes	Internal Audit	Planned	2009–2010
Financial Statements—Major Accounts	Internal Audit	Planned	2009–2010
Opening Balances & Processes	Internal Audit	Planned	2009–2010
Grants & Contributions—Core Controls Phase II	Internal Audit	Planned	2009–2010
Official Languages Secretariat: Promotion of Linguistic Duality	Internal Audit	Planned	2009–2010
Gateway Fund	Internal Audit	Planned	2010–2011
Canada New Media Fund	Internal Audit—Transfer Payment	Planned	2010–2011
Partnership Fund	Internal Audit—Transfer Payment	Planned	2010–2011
Exchanges Canada	Internal Audit—Transfer Payment	Planned	2010–2011
Katimavik Program	Internal Audit—Transfer Payment	Planned	2010–2011
Canadian Studies Program	Internal Audit—Transfer Payment	Planned	2010–2011
Community Partnership Program	Internal Audit—Transfer Payment	Planned	2010–2011
Building Communities through Arts and Heritage	Internal Audit—Transfer Payment	Planned	2010–2011
Planning and Intergovernmental Affairs Branch	Internal Audit	Planned	2010–2011
Canada’s Participation in 2010 Shanghai, China World Exposition (Expo 2010)	Internal Audit	Planned	2010–2011
IM/IT Strategic Planning	Internal Audit	Planned	2010–2011
Budgeting/Resource Allocation Allotments & Budget Controls	Internal Audit	Planned	2010–2011
Financial Statements—Major Accounts	Internal Audit	Planned	2010–2011
Canadian Arts and Heritage Sustainability Program (CAHSP)	Internal Audit—Transfer Payment	Planned	2011–2012
Cultural Capitals of Canada	Internal Audit—Transfer Payment	Planned	2011–2012
Fathers of Confederation Building Trust Fund	Internal Audit—Transfer Payment	Planned	2011–2012
National Arts Training Contribution Program	Internal Audit—Transfer Payment	Planned	2011–2012
Arts Presentation Canada	Internal Audit—Transfer Payment	Planned	2011–2012
Cultural Spaces Canada	Internal Audit—Transfer Payment	Planned	2011–2012
Arts, Culture and Diversity Program	Internal Audit—Transfer Payment	Planned	2011–2012
Regulatory Affairs	Internal Audit	Planned	2011–2012
Canadian Television Fund	Internal Audit—Transfer Payment	Planned	2011–2012
Northern Distribution (phased out)	Internal Audit—Transfer Payment	Planned	2011–2012
Aboriginals Peoples’ Program—Youth Program	Internal Audit—Transfer Payment	Planned	2011–2012
Aboriginals Peoples’ Program—Communities Component	Internal Audit—Transfer Payment	Planned	2011–2012
Heritage Policies and Programs Branch —includes Canada Travelling Exhibitions Indemnification Program	Internal Audit	Planned	2010–2011
International Affairs Branch	Internal Audit	Planned	2011–2012
E-Services Branch—Marketing	Internal Audit	Planned	2011–2012
E-Services Branch—Service Improvement, GOL and Marketing	Internal Audit	Planned	2011–2012

*These audits are carry-over from 2008–2009 that are now appearing on the 2009–2010 schedule.

Canadian Human Rights Tribunal



Table 3.1 Internal Audits

Internal Audits
No internal audits are planned over the next three fiscal years. The Tribunal continues to work closely with the Treasury Board Secretariat of Canada, in partnership with the community of federal small agencies, to design, develop and implement an internal audit capacity.

Canadian Institutes of Health Research



Upcoming Internal Audits over the next three fiscal years

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
2009-10
Audit of Governance	Assurance	Planning	March 31, 2010
Audit of the Effectiveness and Efficiency of the Human Resources Function	Assurance	Planning	March 31, 2010
Audit of Effectiveness and Efficiency of the Non-Financial Administration of the Salary Programs	Assurance	Planning	March 31, 2010
Audit of Compliance with Risk Management Policy and Guidelines	Assurance	Planning	March 31, 2010
2010-11
Audit of Effectiveness and Efficiency of the Non-Financial Administration of the Training Programs	Assurance	In approved 5-Year Plan	March 31, 2011
Audit of Adequacy and Effectiveness of IM/IT Security	Assurance	In approved 5-Year Plan	March 31, 2011
Audit of Compliance with Security and Occupational Safety Policy and Standards	Assurance	In approved 5-Year Plan	March 31, 2011
Audit of Compliance with Access to Information and Privacy (ATIP) Acts, Regulations, Policies, and Guidelines	Assurance	In approved 5-Year Plan	March 31, 2011
Follow-Up Audit of Travel and Hospitality Expenses – Staff and Non-Staff	Assurance	In approved 5-Year Plan	March 31, 2011
2011-12
Audit of Effectiveness and Efficiency of the Non-Financial Administration of the Research Related Activity (Research Resources and Collaboration) Program	Assurance	In approved 5-Year Plan	March 31, 2012
Follow-Up Audit of Conflict of Interest - Audit of Compliance with Ethics and Values Policies and Standards	Assurance	In approved 5-Year Plan	March 31, 2012
Follow-Up Audit of Records and Information Management	Assurance	In approved 5-Year Plan	March 31, 2012
Follow-Up Audit of Compliance with Official Languages (OL) Act and Policy	Assurance	In approved 5-Year Plan	March 31, 2012

Canadian Nuclear Safety Commission



Internal Audits

The following activities are included in the CNSC risk-based Audit Plan for the period 2008-09 to 2011-12. The plan, which will be reviewed and updated annually, is based on current capacity of the CNSC’s audit function, risk assessments of proposed audit projects, and management responses and action plans for prior audits for follow up.  The revised plan will outline the projects planned for the upcoming three years. Projects undertaken depend on factors such as resources available to the audit function, scope and complexity, of projects, and the CNSC’s emerging issues and priorities.

The Commission is establishing an Audit Committee with members who are external to the government and internal to the Commission.  The Committee will be chaired by an external member and is expected to be functional in the fiscal year 2009-10.

Additional information on the CNSC Internal Audits and Evaluations is available on the CNSC Web site.

Internal Audits
Name	Type	Status	Expected Completion Date
Audit of contracting	Compliance and management audit	In progress (continued from 2008-09)	2009-10
Audit of staffing	Compliance and management audit	In progress (continued from 2008-09)	2009-10
Follow-up management responses and action plans internal audit of corporate security program internal audit of Uranium Mines and Mills Division	Follow-up	Planned	2009-10
Management control framework audit of the Regulatory Operations Branch	Management audit	Planned	2009-10
Management control framework audit of the Regulatory Affairs Branch	Management audit	Planned	2009-10
Audit of the administration of power reactor regulations	Compliance and management audit	Planned	2009-10
Audit of the management of enforcement actions	Compliance and management audit	Planned	2009-10
Audit of integrated planning and performance management	Compliance and management audit	Planned	2009-10

Canadian Space Agency



Annexe 2 - Internal Audits

Name of Internal Audit	Audit Type	Status	Completion Date	Electronic Link to Report
Audit of Staffing Activities and Transactions	Human Resources Services	Completed	2008-08-31	www.asc-csa.gc.ca/pdf/ activities_transactions_2008.pdf
Management Framework of the Space Science Branch	Management Framework	Completed	2008-05-29	www.asc-csa.gc.ca /pdf/ar-0607-0101.pdf
Audit of Travel, Conference and Hospitality Expenses	Financial Management	Completed	2008-05-27	www.asc-csa.gc.ca/eng /publications/ar-0708-0101.asp
Audit of Payables at Year End (PAYE) Management Control Framework	Management Framework	Completed	2008-05-27	www.asc-csa.gc.ca/eng /publications/ar-0708-0102.asp
Management Action Plans Follow-Up	Management Framework and Financial Management	Completed	2008-03-31	www.asc-csa.gc.ca/ pdf/management_2008.pdf

Canadian Transportation Agency



Internal Audits

The Agency is in the process of completing a selection process for its Chief Audit Executive.  As a result of the this process, the Agency will have in place a Chief Audit Executive that meets the qualifications as set out in the Guidelines on Expected Qualifications for Chief Audit Executives.  Until the successful candidate is in place to develop an Agency specific risk based audit plan, the Agency has determined - as provided for in the Policy on Internal Audit - that the horizontal internal audit work for Small Departments and Agencies performed by the Comptroller General fully meets its internal audit requirements.

Citizenship and Immigration Canada



Internal Audits

The mission, vision and values described in Citizenship and Immigration Canada’s (CIC) Internal Audit Charter, together with the Treasury Board internal audit policy and directives, provide the fundamental framework for the audit planning process at CIC. CIC’s audit strategy is outlined in its risk-based audit plan, which forms the basis for audit activities within the Department.

Audits that are currently under way or planned for 2009–2010 include the following:

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Audit of Inland Temporary Resident Applications	Program audit	In progress	Quarter 1 2009–2010
Audit of Information System – iCAMS	Information technology audit	Planned	2009–2010
Audit of Ontario Region Governance and Risk Management	Audit of functional area	In progress	Quarter 1 2009–2010
Audit of Quebec Region Governance and Risk Management	Audit of functional area	In progress	Quarter 1 2009–2010
Audit of Integration Program – Administration of Grants and Contributions	Program audit	Planned	2009–2010
Audit of the Interim Federal Health Program	Program audit	In progress	Quarter 1 2009–2010
Audit of Immigration Program in Missions Abroad – Tokyo	Mission audit	In progress	Quarter 1 2009–2010
Audit of the CIC Memorandum of Understanding with the Canada Border Services Agency	Audit of agreement	Planned	2009–2010
Audit of Prairies and Northern Territories Region Governance and Risk Management	Audit of functional area	Planned	2009–2010
Audit of Atlantic Region Governance and Risk Management	Audit of functional area	Planned	2009–2010
Audit of compliance with policies, legislation and the management framework for security	Audit of functional area	Planned	2009–2010
Audit of Departmental Performance Report against criteria established by Office of the Auditor General	Audit of administrative process	Planned	2009–2010
Audit of compliance with travel and hospitality policies and directives	Compliance audit	Planned	2009–2010
Audit of Immigration Program in Regional Processing Centre Abroad	Mission audit	Planned	2009–2010
Audit of Inland Permanent Residence Applications	Program audit	Planned	2009–2010
Follow-up and monitoring of prior year audit recommendations related to: Reports by the Office of the Auditor General of Canada; and Reports by Internal Audit	Other audit-related activities	Planned	2009–2010

Electronic Link to Internal Audit and Evaluation Plan: www.cic.gc.ca/english/resources/menu-audit-eval.asp

Correctional Service Canada



Table 6: Internal Audits

Consistent with the 2006 Policy on Internal Audit, CSC is currently developing a three year internal audit plan (2009-2010/2011-2012) that will address areas of higher risk and significance for the organization. It is expected that the plan will be reviewed by CSC's Audit Committee in May 2009 and a list of approved audits for 2009-2010 will be available soon after at: http://www.csc-scc.gc.ca/text/pa/adt-toc-eng.shtml

Department of Finance Canada



Table 5: Upcoming Internal Audits (Next Three Fiscal Years)

The following internal audits were included in the Department of Finance Canada's three-year risk-based audit plan. This plan was approved by the Department's Audit and Evaluation Committee in April 2008 and subsequently updated and re-approved in December 2008 to reflect changes at the Department.

A review and update of the planned internal audit engagements will be conducted annually, and the plan may be modified for audit projects planned for 2009-10 and 2010-11.

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Audit of Pay and Benefits	Assurance	In progress	May 2009
Toronto Waterfront Revitalization Initiative	Assurance (Follow-up)	In progress	May 2009
Audit of the Security of Information	Assurance	In progress	August 2009
Audit of Accounts Verification	Assurance	In progress	September 2009
Audit of Circulating Currency—Banknotes and Coins	Assurance	Planned	December 2009
Audit of Risk Management	Assurance	Planned	December 2009
Audit of the Budget Preparation Process	Assurance	Planned	September 2010
Audit of Human Resources	Assurance	Planned	March 2011
Audit of Emergency Preparedness and Business Continuity	Assurance	Planned	May 2011
Audit of Values and Ethics	Assurance	Planned	July 2011
Audit of Retail Debt	Assurance	Planned	September 2011
Audit of IT Security	Assurance	Planned	November 2011

Electronic Link to Internal Audit and Evaluation Plan: N/A

Department of Foreign Affairs and International Trade



Table 6: Internal Audits

The Office of the Chief Audit Executive has recently revised its audit universe; this audit universe will form the foundation for a new multi-year, risk-based audit plan. The plan will be presented to the Departmental Audit Committee at the April 2009 meeting.

Through the risk-based planning process, audits will be identified and planned to reflect the highest priorities from a departmental perspective. The ranking will be based upon information gathered through documentation review, consideration of past audit and other assurance functions' results, and consultation with senior management. Throughout this process, there will be close collaboration with the Office of the Inspector General, the Office of the Comptroller General and external audit groups to ensure alignment of plans.

Since the internal audit plan for 2009-10 is not ready yet, we have provided a status update of the 2008-09 audits in the table below:

Name of Audit	Audit Type	Status	Expected Completion Date
Global Peace and Security	Program	Complete
Electronic Authorization & Authentication and IMS	Financial	Complete
Passport Services at Missions	Operational	Complete
Passport Revenue (Fees) Processing	Financial	Complete
Management of Information Technology Security	IT	Complete
Follow-up to Official Languages	Operational	Complete
Priority Payments Print Site	Compliance	Complete
Property Growth Charge	Financial	Complete
Mission Hospitality	Financial	To be reviewed & recommended by Departmental Audit Committee(DAC)	Q1 2009-2010
Francophone Summit	Operations	To be reviewed & recommended by DAC	Q1 2009-2010
Preliminary Survey of Governance Structure	Operational	Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.
Counter Terrorism Capacity Building	Program	Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.
Francophone Summit	Financial	In progress	Q1 2009-2010
Cash and Banking	Financial	In progress	Q1 2009-2010
Preliminary Survey of Integrated Risk Management	Operational	Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.
General Computer Controls, Phase I	IT	Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.
General Computer Controls, Phase II	IT	Planned - Determination on moving forward with the audit will be a result of the risk-based planning process.
Passport Contracting	Operational	In progress	Q2 2009-2010
Management of Transfer Payments	Program	Planned -Determination on moving forward with the audit will be a result of the risk-based planning process.
Revenues and Receivables	Financial	Tentatively planned if time/resources permitted which they did not. Determination on moving forward with the audit will be a result of the risk-based planning process.
Mission Security Strategy	Operational	Tentatively planned if time/resources permitted which they did not. Determination on moving forward with the audit will be a result of the risk-based planning process.
Continuous Auditing	Financial	Ongoing	Ongoing

Electronic Link to Internal Audit and Evaluation Plan: These sites are under construction.

Department of Justice Canada



Upcoming Internal Audits (Next three fiscal years)

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Public Law Sector	Audit	In-progress	March 2009
ATIP	Audit	In-progress	March 2009
SMS	Audit	In-progress	March 2009
CIDA LSU	Audit	In-progress	March 2009
DFAIT LSU	Audit	In-progress	March 2009
Contribution Auditing	Audit	In-progress	March 2009
Cost Recovery (Framework)	Audit	In-progress	March 2009
RDIMS	Audit	In-progress	March 2009
Immigration Law Regional Offices	Audit	Planned	October 2009
Barrister's Briefcase	Audit	In-progress	February 2009
National Defence LSU	Audit	Planned	January 2010
Natural Resources Canada LSU	Audit	Planned	January 2010
PSC LSU	Audit	Planned	January 2010
Treasury Board LSU	Audit	Planned	January 2010
Tax Law Services (Ottawa & Edmonton)	Audit	Planned	March 2010
Regulatory Law (Ontario & Quebec)	Audit	Planned	March 2010
Budgetary Forecasting & Allocation	Audit	Planned	January 2010
PeopleSoft	Audit	Planned	January 2010
Canada Border Services Agency LSU	Audit	Planned	January 2011
Industry Canada LSU	Audit	Planned	January 2011
Tax Law Services (Toronto & Montreal)	Audit	Planned	March 2011
PAYE/RAYE Process	Audit	Planned	January 2011
Contracting (Regional Offices)	Audit	Planned	March 2011
Legal Agent Account Verification Process (Civil)	Audit	Planned	March 2011
Values & Ethics	Audit	Planned	January 2011
Cost Recovery (Transactions)	Audit	Planned	March 2011
Resourcing (Staffing)	Audit	Planned	January 2011
Professional Development	Audit	Planned	March 2011
Compensation & Labour Relations	Audit	Planned	January 2011
Canadian Food Inspection Agency LSU	Audit	Planned	January 2012
Canadian Heritage/Parks Canada LSU	Audit	Planned	January 2012
Official Languages	Audit	Planned	March 2012
Technology Services	Audit	Planned	March 2012
Business & Regulatory Law (BC RO)	Audit	Planned	March 2012
Corporate Secretariat	Audit	Planned	March 2012
Inventory Mgt System (Basset Pro)	Audit	Planned	January 2012
Contracting (HQ)	Audit	Planned	March 2011
Business Continuity PlanningBusiness Continuity Planning	Audit	Planned	January 2012

Electronic Link to Index of Completed Internal Audits: http://www.justice.gc.ca/en/dept/pub/audit_reports/index.html

Economic Development Agency of Canada for the Regions of Quebec



Internal audits

Upcoming internal audits (next three fiscal years)

Name of internal audit	Internal audit type	Status	Expected completion date
Audit of the integrity of program-related systems information	Audit of controls	In progress	Spring 2009
Audit of the Community Futures Program	Audit of controls	In progress	Spring 2009
Internal audit of the Infrastructure Canada Program, April 1, 2007 to March 31, 2008	Audit of controls	In progress	Spring 2009
Internal audit of the Municipal Rural Infrastructure Fund, April 1, 2007 to March 31, 2008	Audit of controls	In progress	Spring 2009
Audit of higher-risk contribution agreements	Audit of controls	Planned	Summer 2009
Internal audit of the Infrastructure Canada Program, April 1, 2008 to March 31, 2009	Audit of controls	Planned	Fall 2009
Internal audit of the Municipal Rural Infrastructure Fund, April 1, 2008 to March 31, 2009	Audit of controls	Planned	Fall 2009
Audit of the classification process for certain classes of employment	Audit of controls	Planned	Fall 2009
Audit of the Chantier de l’économie sociale Fund	Audit of controls	Planned	Winter 2010
Audit of results-based management monitoring practices	Audit of controls	Planned	Summer 2010
Audit of application eligibility analysis	Audit of controls	Planned	Summer 2010
Audit of coordination of direct and indirect financial assistance	Audit of controls	Planned	Summer 2010
Audit of management of information available to the public	Audit of controls	Planned	Fall 2010
Audit of the Financial Management Control Framework	Audit of controls	Planned	Fall 2010
Audit of contribution agreement monitoring activities	Audit of controls	Planned	Fall 2010
Audit of collection and recovery mechanisms	Audit of controls	Planned	Fall 2010
Audit of the Integrated Risk Management Framework	Audit of controls	Planned	Fall 2010
Internal audit of the Building Canada Fund, September 3, 2008 to March 31, 2010	Audit of controls	Planned	Summer 2011
Audit of integration of risk management concepts	Audit of controls	Planned	Summer 2011
Audit of the Management Control Framework for cybersecurity and information	Audit of controls	Planned	Fall 2011
Audit of delivery of non-financial activities (consulting)	Audit of controls	Planned	Fall 2011
Audit of liaison and representation activities	Audit of controls	Planned	Fall 2011
Audit of program design	Audit of controls	Planned	Fall 2011
Audit of partnerships with the economic milieu	Transfer payment	Planned	Fall 2011
Audit of communications management	Audit of controls	Planned	Fall 2011
Audit of records management and access to information	Audit of controls	Planned	Winter 2012
Internal audit of the Infrastructure Canada Program, April 1, 2009 to March 31, 2011	Audit of controls	Planned	Winter 2012
Internal audit of the Municipal Rural Infrastructure Fund, April 1, 2009 to March 31, 2011	Audit of controls	Planned	Winter 2012
Internal audit of the Building Canada Fund, April 1, 2010 to March 31, 2011	Audit of controls	Planned	Winter 2012
Audit of human resources planning and analysis	Audit of controls	Planned	Spring 2012
Audit of human resources management	Audit of controls	Planned	Fall 2012
Audit of information technology management	Audit of controls	Planned	Fall 2012
Audit of compliance with established service standards	Audit of controls	Planned	Fall 2012
Audit of wording of agreements on the basis of the Transfer Payment Policy	Audit of controls	Planned	Fall 2012
Collaboration with the Office of the Comptroller General of Canada, the Office of the Auditor General of Canada and other central agencies which perform audit mandates at the Economic Development Agency of Canada for the Regions of Quebec	Collaboration	Planned	Ongoing
Monitoring of implementation of audit recommendations	Monitoring	Planned	Ongoing

Environment Canada



Table 6: Upcoming Internal Audits (Next three fiscal years)

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Corporate Administrative Shared System (CASS)	Assurance	Planned	March 2010
Motor Vehicle Policy	Assurance	Planned	March 2010
Chief Information Officer Branch	Assurance	Planned	March 2010
Unified Radar Processing Application	Assurance	Planned	March 2010
Information Management Directorate	Assurance	Planned	March 2010
Classification	Assurance	Planned	March 2010
Official Languages Policy	Assurance	Planned	March 2010
Values and Ethics	Assurance	Planned	March 2010
CAE Holistic Opinion	Assurance	Planned	March 2010
Applications Directorate	Assurance	Planned	March 2011
Departmental Wide Area Telecommunications	Assurance	Planned	March 2011
Financial Systems (IT)	Assurance	Planned	March 2011
Horizontal Audits	Assurance	Planned	March 2011
Risk Management	Assurance	Planned	March 2011

5. Electronic Link to Internal Audit and Evaluation Plan:

www.ec.gc.ca/doc/ae-ve/plan/toc_eng.htm

Financial Transactions and Reports Analysis Centre of Canada



Internal Audits

Internal Audits

There are currently no scheduled internal audits planned to commence during the 2009-2010 fiscal year.

Fisheries and Oceans Canada



Table: Upcoming Internal Audits over the next three fiscal years

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
2008-2009
Information for Decision Making	Special Audit	Conduct Stage	2009-2010
Aboriginal Aquatic Resource and Oceans Management (AAROM)	Compliance Audit	Conduct Stage	2009-2010
At-Sea Mentoring Initiative (ASMI) and First Nations Fisheries Operations Management Initiative (FOMI)	Compliance Audit	Planning Stage	2009-2010
Succession Planning	Special Audit	Conduct Stage	2009-2010
Environmental Response Services	Performance Audit	Planning Stage	2009-2010
2009-2010
Financial Management (areas to be determined)	Compliance Audit	Planned	2009-2010
Small Craft Harbours	Performance Audit	Planned	2009-2010
Contribution: Pacific Salmon Foundation/T. "Buck"/Suzuki Foundation 1	Compliance Audit	Planned	2009-2010
Contribution: Yukon Salmon Committee 1	Compliance Audit	Planned	2009-2010
Follow-up Audit of the MCF Supporting Statistical Information on the Fisheries	Info Systems Audit	Planned	2009-2010
OCG Horizontal Audit (lead by TBS/OCG)	Government-wide Audit	Planned	2009-2010
Staffing and Classification 2	Compliance Audit	Planned	2009-2010
Management of Information Technology Security 2	Compliance Audit	Planned	2009-2010
Business Continuity Planning 2	Compliance Audit	Planned	2009-2010
Federal Contaminated Sites Action Plan 2	Compliance Audit	Planned	2009-2010
Academic Research Contribution Program 1	Compliance Audit	Planned	2009-2010
2010-2011
Financial Management - areas to be determined	Compliance Audit	Planned	2010-2011
Marine Communications and Traffic Services	Performance Audit	Planned	2010-2011
Fisheries Resources	Performance Audit	Planned	2010-2011
Diversity (Employment Equity Planning and Recruitment Strategy)	Compliance Audit	Planned	2010-2011
Aboriginal Policy and Governance	Performance Audit	Planned	2010-2011
Integrated Oceans Management	Performance Audit	Planned	2010-2011
Habitat Program Services	Performance Audit	Planned	2010-2011
National Life-Cycle Material Management Information Services	Info Systems Audit	Planned	2010-2011
Follow up Audit of Conservation and Protection	Follow-up Audit	Planned	2010-2011
OCG Horizontal Audit (lead by TBS/OCG)	Government-wide Audit	Planned	2010-2011
Small Craft Harbours Divestiture Class Grant Program 1	Compliance Audit	Planned	2010-2011
Search and Rescue	Performance Audit	Planned	2011-2012
Facilities/Asset Management Services	Performance Audit	Planned	2011-2012
Coast Guard College	Performance Audit	Planned	2011-2012
2011-2012
Environmental Assessments	Performance Audit	Planned	2011-2012
Resource Management	Performance Audit	Planned	2011-2012
Follow up Audit of Succession Planning	Follow-up Audit	Planned	2011-2012
Follow up of Audit of Information for Decision Making	Follow-up Audit	Planned	2011-2012
Department's Readiness for Audited Financial Statements	Special Audit	Planned	2011-2012
Small Craft Harbours Class Contribution Program 2	Compliance Audit	Planned	2011-2012
Small Craft Harbours Divestiture of Non-core Harbours Program 2	Compliance Audit	Planned	2011-2012
Atlantic Integrated Commercial Fisheries Initiative 2	Compliance Audit	Planned	2011-2012
Pacific Integrated Commercial Fisheries Initiative 2	Compliance Audit	Planned	2011-2012
New Aquaculture Initiative 2	Compliance Audit	Planned	2011-2012
Conservation and Protection of Fish Habitat 2	Performance Audit	Planned	2011-2012
Species at Risk Program	Compliance Audit	Planned	2011-2012

¹ TBS mandated audits

² Validation by DMC required

Note: IAD is in the process of updating the 2009-10 to 2011-12 Internal Audit Risk-based Work plan and the plan will be tabled for approval at the March Departmental Audit Committee Meeting.

 

Electronic Link to Internal Audit Plan:

http://www.dfo-mpo.gc.ca/communic/CREAD/index_e.htm

 

Glossary of Terms:
Compliance Audit	The audit objective is to ensure that the area or subject audited conforms and adheres to agency and departmental policies, plans and procedures, laws, regulations, contracts or other requirements. Compliance audits include TBS mandated audits.
Info Systems Audit	The audit objective is to ensure that there is an appropriate system controls and surrounding controls are in place. Areas of audit may include infrastructure, electronic data exchange, system controls, system continuity plan, etc.
Performance Audit	The audit objective is to evaluate the department's activities through a systematic process for the purpose of making recommendations about the economic and efficient use of resources, effective achievement of business objectives and compliance with policies. Performance audits include program, sectoral and follow-up audits.
Special Audit	The audit objective is to assess whether the management control framework has sufficient and effective controls in place to prevent or detect errors. Where gaps are identified, the appropriate and relevant recommendations are made to management based on best practices from relevant industry and other government organizations.

Health Canada



Internal Audits

Name of Internal Audit	Audit Type	Status	Expected Completion date	Electronic Link to Report
Dental Benefits	Program	In progress	2009-10	N/A
FNHIB - Quality Assurance Process for Recipient Audits	Transfer Payment	In progress	2009-10	N/A
Biologic and Genetic	Program	In progress	2009-10	N/A
Capital Contribution Agreements	Transfer Payment	Planned	2009-10	N/A
Consumer Product Safety - new substances and products of biotechnology	Program	In progress	2009-10	N/A
Financial Forecasting and Year-End Expenditure Patterns	Initiative	In progress	2009-10	N/A
HPFB - Human Drugs	Program	Planned	2009-10	N/A
Financial Reporting controls	Risk-Based Controls	In progress	2009-10	N/A
Asset Management	Initiative	Planned	2009-10	N/A
Contracting for Professional Services	Initiative	Planned	2009-10	N/A
Real Property Management Control Framework	Risk-Based Controls	Planned	2009-10	N/A
IM/IT Governance	Initiative	Planned	2009-10	N/A
Non-Insured Health Benefits - medical transportation	Risk-Based Controls	Planned	2009-10	N/A
Management of Contributions	Transfer Payment	Planned	2009-10	N/A
FNIHB - Primary Health Care	Program	Planned	2009-10	N/A
Lab Facilities Infrastructure	Program	Planned	2009-10	N/A

Electronic Link to Internal Audit plan: N/A

Human Resources and Skills Development Canada



Table 6 – Upcoming Internal Audits

Immigration and Refugee Board of Canada



Internal Audits

The following table provides a list of internal audits that are currently scheduled to take place in 2009-10. The IRB will continue to implement all of the elements of the Internal Audit Policy. The IRB's audits are available at: http://www.irb-cisr.gc.ca/en/about/transparency/evaluations/index_e.htm

Table 3.4: List of Planned Internal Audits

Name of Internal Audit	Audit Type	Status	Expected Completion Date
Internal audit risk plan, IRB audit policy, procedure and risk plan	Compliance Prepare to comply with the new Federal Government Audit Policy	Planned	2009-10
Core Management Controls	Follow-up Identify gaps and assess existing IRB controls and Core Management controls, develop framework for internal controls	In Progress / Planned	2009-10

Indian and Northern Affairs Canada and Canadian Polar Commission



Upcoming Internal Audits (Next three fiscal years)

To ensure departmental compliance with Treasury Board policies, Indian and Northern Affairs Canada (INAC) conducts strategic, risk-based evaluations and internal audits of all programs and operations. The internal audits are outlined in the Indian and Northern Affairs Risk-Based Audit Plan 2008–2009 to 2010–2011 and presented in the table below.

Based on findings from the audit of Community Economic Development, the department improved its accountability and due-diligence measures to guarantee funding is directed to economic-development projects most likely to improve the conditions of First Nations, Métis and Inuit.

The audit activity related to Registration and Membership helped the department ensure the roll-out of a new Secure Certificate of Indian Status card would meet the needs of government and users while also minimizing security risks.

Meanwhile, the recommendations provided in the audits of the Office of the Federal Interlocutor and the Northern Air Stage Funding Subsidy (Food Mail) has helped both offices strengthen their management-control frameworks.

The audit of Capital Facilities and Maintenance identified opportunities for the department to strengthen its management-control framework and adopt a more structured risk-management approach to ensure resources are used effectively.

Management Practices Reviews of a number of regional headquarters and HQ sectors discerned best practices and pinpointed opportunities for improvement in financial management, human-resources management, contracting, grants and contributions administration, and strategic planning and coordination. The cycle of reviews of all regional headquarters and HQ sectors will be completed in early 2009–10, with key findings guiding future audit activity.

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Office of the Federal Interlocutor	Internal Management, Transfer Payment	Completed	February 2008
Registration and Membership — Secure Certificate of Indian Status TRA	Program Development	Completed	April 2008
Audit of IT Security	Internal Management	Completed	April 2008
Audit of Northern Air Stage Funding Subsidy	Internal Management	Completed	June 2008
Human Resources Planning and Resourcing	Internal Management	Completed	June 2008
Community Economic Development Funding	Transfer Payment	Completed	September 2008
Capital Facilities and Maintenance	Transfer Payment	Completed	December 2008
Audit of Self-Government, including Comprehensive Claims — Preliminary Survey	Transfer Payment	Completed	December 2008
Child and Family Services	Follow-Up	Cancelled Due to OAG Audit	N/A
Regional Headquarters	Management Practices Review	In Progress	Various
Grants and Contributions — Departmental Controls — Quality Assurance and Intervention Policy	Transfer Payment	In Progress	January 2009
Aboriginal Business Canada	Follow-Up	In Progress	January 2009
Post-Secondary Education	Transfer Payment	In Progress	January 2009
Capacity Development	Transfer Payment	In Progress	January 2009
Audit of Natural Resources and Environmental Management	Transfer Payment	In Progress	January 2009
Audit of Strategic Policy and Planning (Preliminary Survey)	Internal Management	In progress	February 2009
Contingent Liabilities, Environmental Liabilities	Internal Management	In Progress	April 2009
Audit of Band Support Funding	Transfer Payment	In Progress	April 2009
Audit of Revenues, Loans, and Accounts Receivable Department and Flow-Through Funding (Three Auditable Units)	Internal Management	In Progress	April 2009
Audit of Documentation and Records Management	Internal Management	In Progress	April 2009
Audit of Non-Proposal Driven Economic Development (Preliminary Survey)	Transfer Payment	In Progress	April 2009
Audit of Elementary and Secondary Schools	Transfer Payment	In Progress	May 2009
Audit of Specific Claims	Transfer Payment	Planned	2009-2010
Grants and Contributions — Departmental Controls, Horizontal Departmental Audit (Scope TBD)	Transfer Payment	Planned	2009-2010
Information Management/Information Technology (IM/IT) Policy, Planning and Management Audit (Scope TBD)	Internal Management	Planned	2009-2010
Post-Implementation Audit of First Nations and Inuit Transfer Payment System	Internal Management	Planned	2009-2010
Audit of PeopleSoft	Internal Management	Planned	2009-2010
Horizontal Departmental Audit of Training and Development	Internal Management	Planned	2009-2010
Preliminary Survey of Internal and External Communications	Internal Management	Planned	2009-2010
Legal Services and Litigation Management Audits	Internal Management	Planned	2009-2010
Audit of Income Assistance	Transfer Payment	Planned	2009-2010
Audit of Family Violence and Other Social Services	Transfer Payment	Planned	2009-2010
Audit of Emergency	Internal Management, Transfer Payment	Planned	2009-2010
Horizontal Departmental Audit of Financial Planning, Budgeting and Forecasting	Internal Management	Planned	2009-2010
Audit of Procurement/Contracting	Internal Management	Planned	2009-2010
Audit of Travel and Hospitality	Internal Management	Planned	2009-2010
Audit of Organizational Design and Classification	Internal Management	Planned	2009-2010
Audit of Communications (Scope TBD)	Internal Management	Planned	2009-2010
Audit of Compliance Monitoring	Internal Management	Planned	2009-2010
Regional Headquarters (TBD) Audits (Scope TBD)	Internal Management	Planned	2009-2010/ 2010-2011
Audit of System Under Development or Application in Place — (TBD)	Internal Management	Planned	2010-2011

For more information, click on the following links and access INAC's:

Internal audit and evaluation reports
Evaluation Plan 2008–2009 to 2012–2012
Risk-Based Audit Plan 2008–2009 to 2010–2011

Industry Canada



Internal Audits

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date (2009–2010)
Spectrum Informatics Review and Redesign	System Under Development Audit	-	June 2009
Canadian Intellectual Property Office	Planned Audit	-	June 2009
Office of the Superintendent of Bankruptcy	Planned Audit	-	September 2009
IT Project Management	Planned Audit	-	September 2009
Strategic Aerospace and Defence Initiative Implementation	Planned Audit	-	December 2009
Material Management	Planned Audit	-	September 2009
Canada Small Business	Planned Audit	-	June 2009
Management of Revenues	Planned Audit	-	September 2009
Spectrum, Information Technologies and Telecommunications Delivery (Regions)	Planned Audit	-	December 2009
Regions	Planned Audit	-	December 2009
Oxford Consulting Group Directed (TBD)	Planned Audit	-	March 2010
Integrated Financial and Materiel System	Planned Follow-up	-	June 2009
Early Warning – Program and Services Board	Planned Follow-up	-	June 2009
IT Governance	Planned Follow-up	-	September 2009
Human Resources	Planned Follow-up	-	September 2009
Security	Planned Follow-up	-	September 2009
Competition Bureau	Planned Follow-up	-	December 2009
Resource Management	Planned Follow-up	-	December 2009
Community Futures	Planned Follow-up	-	March 2010
Information Management	Planned Follow-up	-	March 2010
Oxford Consulting Group Directed	Planned Follow-up	-	March 2010
Note: The above represents the audit projects approved by the Deputy Minister in May 2008, as part of the 2008–09 to 2010–2011 multi-year, risk-based internal audit plan. An audit plan is transitional in nature and evolves over the course of the planning period. Projects under consideration are subject to ongoing risk assessments. Projects planned for 2009–2010 will be updated as part of the annual risk-based planning process scheduled to take place in Q4 of the 2008–09 fiscal year. A final internal audit plan, including a final list of audit projects, is scheduled to be presented for consideration and approval by the Deputy Minister in April 2009.
Electronic Link to Internal Audit Plan:

Infrastructure Canada



Table 6: Internal Audits

Infrastructure Canada’s Internal Audit Plan for 2008-20 to 2010-11 is summarized below. This three-year plan was approved by the Departmental Audit Committee on June 19, 2008. It is currently being updated and will include audit engagements for the fiscal year 2011-12.

Audits completed or started during 2008-09:

• An assurance audit of HR Staffing and Classification (http://www.infc.gc.ca/pd-dp/ia-vi/staffing-personnel-2008-eng.html) was completed in June 2008. The audit concluded that Infrastructure Canada has some moderate issues related to the adequacy and effectiveness of the control framework for classification and staffing (recruitment, hiring and promotion) and its alignment with the Human Resources Strategy as outlined in the Report on Plans and Priorities, 2008-09. While the control deficiencies were significant, it was noted that the exposure was limited.
• An assurance audit of the Financial Management Accountability Framework with regard to: “Financial Coding”, “Monitoring of Operating Budget”, and “Implementation of Action Plan for Delegation of Signing Authority (DOA) Policy and Procedures” (http://www.infc.gc.ca/pd-dp/ia-vi/fma-gf-2008-eng.html) was completed in June 2008. The audit found that Infrastructure Canada had moderate issues requiring management focus.
• A consulting engagement of Contracting and Procurement was completed in August 2008. This engagement is a carry-over from the 2007-08 plan where it had been scheduled as an assurance audit. The preliminary audit assessment identified a number of key control deficiencies. It was therefore decided to perform a consulting engagement. It was generally observed that improvement in contracting procedures, delegation of authority and proper file documentation is required. It should be noted that the period of the review was from April 2006 to September 2007 at which time Industry Canada provided contracting services to Infrastructure Canada. As of April 1, 2008 the new Infrastructure Canada Contracting and Procurement Unit has been established and management action plans have been put in place to address the weaknesses identified.
• Audits initiated in 2008-09, but not yet completed, include assurance audits of the management control frameworks for the Gas Tax Fund, Public Transit Fund, and Municipal Rural Infrastructure Fund, an assurance audit of the Shared Information Management System for Infrastructure and a follow-up audit of Travel, Hospitality and Acquisition Cards.

Key Upcoming Internal Audits (includes audits in progress)

Name of Internal Audit	Audit Type	Status as of January 11, 2009	Expected Completion Date
Assurance Audit of Contribution Management Control Framework for Municipal Rural Infrastructure Fund (MRIF)	Transfer payment	Planning phase	March 2009
Assurance Audit of Contribution Management Control Framework for Infrastructure Canada Program (ICP)	Transfer payment	On hold	Unknown
Assurance Audit of the Gas Tax Fund (GTF) Management Control Framework	Transfer payment	Nearing completion of planning phase	March 2009
Assurance Audit of the Public Transit Fund (PTF) Management Control Framework	Transfer payment	Nearing completion of planning phase	March 2009
Follow-up Audit of Travel, Hospitality and Acquisition Cards	Finance	Planning phase has been initiated	April 2009
Assurance Audit of Shared Information Management System for Infrastructure (SIMSI)	Information technology	Finalizing planning phase	April 2009
Assurance Audit of the Contribution Management Control Framework of the Research, Knowledge and Outreach (RKO) Program	Transfer payment	Not yet started. To be carried over to 09/10	July 2009
Assurance Audit of Information Technology (IT) Security	Information technology	Not yet started to be carried over to 09/10	July 2009
Assurance Audit of Selected Components of the Infrastructure Canada Financial Management and Accountability Framework (including a Follow-up Audit of Financial Coding, Monitoring of the Operating Budget, and Implementation of Action for Delegation of Signing Authority)	Finance	Planned April 2009	September 2009
Assurance Audit of Human Resources Control Framework (including a Follow-up Audit of Staffing and Classification)	Human resources	Planned April 2009	September 2009
Assurance Audit of the Contribution Management Control Framework of the Building Canada Plan-Provincial Territorial Base Funding Program	Transfer payment	Planned August 2009	March 2010
Assurance Audit of the Information Management (IM) Function	Information management	Planned August 2009	January 2010
Assurance Follow-up Audit of the Contribution Management Control Framework of Border Infrastructure Fund (BIF)	Transfer payment	Planned September 2009	March 2010
Assurance Follow-up Audit of the Contribution Management Control Framework of Canada Strategic Infrastructure Fund (CSIF)	Transfer payment	Planned September 2009	March 2010
Assurance Audit of Values and Ethics	Values and ethics	Planned September 2009	March 2010
Assurance Audit of Infrastructure Canada’s Strategic and Operational Planning Process and Practices	Management	Planned September 2009	March 2010
Assurance Audit of the Infrastructure Canada Governance and Organizational Structure	Governance	Planned September 2009	March 2010
Assurance Audit of the Infrastructure Policy Framework and Strategic Policy Capacity	Policy	Planned November 2009	March 2010
Assurance Audit of the Human Resources Control Framework (including a follow-up to the previous year’s audit)	Human resources	Planned April 2010	September 2010
Assurance Audit of Selected Components of the Infrastructure Canada Financial Management and Accountability Framework (including a follow-up to the previous year’s audit)	Finance	Planned April 2010	September 2010
Follow-up Assurance Audit of IT Security	Information technology	Planned June 2010	October 2010
Follow-up Assurance Audit of the Contribution Management Control Framework of the RKO Program	Transfer payment	Planned June 2010	October 2010
Assurance Audit of the Contribution Management Control Framework of the Building Canada Fund – Major Infrastructure Component, Communities Component, and National Infrastructure Knowledge Component	Transfer payment	Planned August 2010	March 2011
Follow-up Assurance Audit of the Contribution Management Control Framework of MRIF	Transfer payment	Planned September 2010	January 2011
Follow-up Assurance Audit of the Contribution Management Control Framework of ICP	Transfer payment	Planned September 2010	January 2011
Follow-up Assurance Audit of the Contribution Management Control Framework of GTF	Transfer payment	Planned September 2010	January 2011
Follow-up Assurance Audit of the Contribution Management Control Framework of PTF	Transfer payment	Planned September 2010	January 2011

Library and Archives Canada



Table 6: Internal Audits

This table charts upcoming internal audits.

Internal Audits
Name of Internal Audit	Program Type	Status	Expected completion date
National Archival Development Program	Grants and Contributions	Planned	2009-10

Electronic Link to Internal Audit Plan: not available yet

National Defence



TABLE 4: INTERNAL AUDITS

The following table lists the internal audit work expected to be completed during fiscal year 2009-2010, as well provides an indication of the internal audit work tentatively planned for initiation in fiscal year 2009-2010. Completed audit reports, which include management action plan to address audit recommendations, are posted at the following link: <http://www.crs-csex.forces.gc.ca/reports-rapports/index-eng.asp>.

Upcoming Internal Audits

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Inventory Management: Surpluses and Disposal	Assurance	In Progress	1st Quarter 2009-2010
Canadian Forces Housing Agency	Assurance	In Progress	1st Quarter 2009-2010
HR Service Delivery	Review	In Progress	1st Quarter 2009-2010
CP140 Aurora Maintenance Contracts	Management Action Plan Follow-Up	In Progress	1st Quarter 2009-2010
Revenue Management	Assurance	In Progress	1st Quarter 2009-2010
Risk Analysis of Contracts	Risk Analysis	In Progress	1st Quarter 2009-2010
Audit of Security Incident Management	Assurance	In Progress	2nd Quarter 2009-2010
Minor Warships and Auxiliary Vessel In-Service Support Contract	Assurance	In Progress	2nd Quarter 2009-2010
Information Management Projects	Risk Analysis	In Progress	2nd Quarter 2009-2010
CRS Audit Perspective 2008	Assurance	In Progress	2nd Quarter 2009-2010
Implementation of Modern Management	Assurance	In Progress	3rd Quarter 2009-2010
Contracting for Professional and Technical Services	Management Action Plan Follow-Up	In Progress	3rd Quarter 2009-2010
FMF Cape Breton Shop Consolidation Project	Assurance	In Progress	4th Quarter 2009-2010
Unexploded Ordnance Liability	Assurance	In Progress	4th Quarter 2009-2010
Leave and Absence Administration	Assurance	In Progress	4th Quarter 2009-2010
RMC Kingston	Assurance	Planned	2010-2011
IT Asset Management	Management Action Plan Follow-Up	Planned (see note)	2010-2011
Security Program Management	Assurance	Planned (see note)	2010-2011
Joint Support Ship	Assurance	Planned (see note)	2010-2011
Financial Management Practices – Selected Operational Units	Assurance	Planned (see note)	2010-2011
Delegation of Financial Authorities	Assurance	Planned (see note)	2010-2011
Canadian Forces Pension Plan	Assurance	Planned (see note)	2010-2011
Business Continuity Planning	Assurance	Planned (see note)	2010-2011
CRS Audit Perspective 2009	Assurance	Planned	2010-2011
Halifax Class Modernization/Frigate Life Extension (FELEX)	Assurance	Planned (see note)	2011-2012

Note:

1. Subject to Departmental Audit Committee approval

National Parole Board



Upcoming Internal Audits and Evaluations

Subject	Status	Expected Completion Date	Electronic Link to Report
Evaluation of NPB initiatives related to the unique needs and circumstances of Aboriginal offenders, women offenders and ethno-cultural groups of offenders in the context of conditional release	Planned	March 31, 2012	will be provided when available
Evaluation of measures to provide victims with a more effective voice in criminal justice	Planned	March 31, 2011	will be provided when available
Review to assess the impact of processes to improve the pardon application process	Planned	March 31, 2010	will be provided when available
Evaluation of the impacts and effects of the strategic framework for citizen engagement, including expansion of the framework for citizen engagement to include rural, Aboriginal and culturally diverse communities	Planned	March 31, 2013	will be provided when available
Evaluation of departmental learning strategy	Planned	March 31, 2013	will be provided when available

National Research Council Canada



Table 4: Internal Audits

The table below outlines all current and planned evaluation activities for the next three fiscal years to 2012-2013. For any of the recently completed or ongoing evaluations, electronic links are not yet available (due to status of the report (i.e., currently under review, undergoing translation, etc.).

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Audit of Construction Contracts	Management Control Framework Audit and Follow-up to 2002 Audit	In progress	Winter 2009
Limited Assurance Annual Compliance Audit for Hospitality – 2007-08 Transactions	Compliance Audit	In progress	Winter 2009
Limited Assurance Annual Compliance Audit for Travel – 2007-08 Transactions	Compliance Audit	In progress	Winter 2009
Limited Assurance Annual Compliance Audit – 2007-08 Contracts Greater Than $25,000	Compliance Audit	In progress	Winter 2009
Audit Survey of Values and Ethics	Audit Survey	In progress	Summer 2009
Audit of Facilities Management and Related Equipment	Management Control Framework Audit	In progress	Summer 2009
Audit of Occupational Health and Safety	Management Control Framework / Compliance Audit	In progress	Summer 2009
Audit Survey for Planning and Prioritization Audit	Audit Survey	Planned	Summer 2009
Limited Assurance Annual Compliance Audit for Acquisition Card Purchases – 2008-09 Transactions	Compliance Audit	In progress	Fall 2009
Audit of Integrated Risk Management	Management Control Framework Audit	In progress	Fall 2009
Audit of Planning and Prioritization	Management Control Framework Audit	Planned	Winter 2010
Audit Survey for Human Resources Audit	Audit Survey	Planned	Winter 2010
Audit of Industry Partnership Facilities	Management Control Framework Audit	Planned	Spring 2010
Audit of Financial Management	Management Control Framework Audit	Planned	Summer 2010
Follow-up to the 2006-07 Audit of the Industrial Research Assistance Program	Follow-up Audit	Planned	Fall 2010
Limited Assurance Annual Compliance Audit for Hospitality – 2009-10	Compliance Audit	Planned	Fall 2010
Limited Assurance Annual Compliance Audit for Travel – 2009-10	Compliance Audit	Planned	Fall 2010
Limited Assurance Annual Compliance Audit – 2009-10 Contracts Greater Than $25,000	Compliance Audit	Planned	Fall 2010
Audit Survey of Value and Ethics	Audit Survey	Planned	Fall 2010
Audit of Human Resources	Management Control Framework Audit	Planned	Winter 2011
Follow-up to the 2006-07 Audit of IT Security Management	Follow-up Audit	Planned	Winter 2011
Audit of Capital Planning and Investment	Management Control Framework Audit	Planned	Summer 2011
Follow-up to the 2009-10 Audit of Planning and Prioritization	Follow-up Audit	Planned	Fall 2011
Follow-up to the 2009-10 Audit of Industry Partnership Facilities	Follow-up Audit	Planned	Fall 2011
Audit of Horizontal Initiatives	Management Control Framework Audit	Planned	Fall 2011
Limited Assurance Annual Compliance Audit – 2009-10 Contracts Less Than $25,000	Compliance Audit	Planned	Fall 2011

Electronic link to internal audit plan and reports:http://www.nrc-cnrc.gc.ca/aboutUs/audit_e.html

Natural Resources Canada



Table 6: Internal Audits

1. Name of Internal Audit	2. Internal Audit Type	3. Status	4. Expected Completion Date
Audit of NRCan's Treasury Board Submission Process	Assurance	Completed	n/a
Off-the-shelf Software License Management	Assurance	Ongoing	Q1 09/10
Custom Software Development	Assurance	Ongoing	Q1 09/10
Management of Repayable Contributions	Assurance	Completed	n/a
Performance Management at Contribution Agreement Level	Assurance	Completed	n/a
Management of Accounts Payable	Assurance	Completed	n/a
Server Management	Assurance	Completed	n/a
Strategic Planning	Assurance	Planned	Q1 09/10
Contracting Information and Monitoring*	Assurance	Ongoing	Q4 08/09
Departmental TB Authorities*	Assurance	Planned	08/09
Human Resource Planning and Analysis*	Assurance	Cancelled by OCG	n/a
Corporate Risk Profiles*	Assurance	Planned	Fiscal Year 08/09
Expenditure Controls (Higher Risk Payments)*	Assurance	Completed	n/a
Revenue, Receivable and Receipts	Assurance	Planned	Fiscal Year 08/09
Payroll and benefits	Assurance	Ongoing	Q4 08/09
Transfer payment expenditures	Assurance	Planned	Fiscal Year 08/09
IT Security	Assurance	Planned	Q2 09/10
Information Management	Assurance	Planned	Deferred
Geoconnections Program	Assurance	Ongoing	Q2 09/10
SSO service delivery	Assurance	Ongoing	Q2 09/10
EcoENERGY Retrofit – small and medium size organizations**	Assurance	Ongoing	Q1 09/10
Departmental policies – financial	Assurance	Planned	Fiscal Year 08/09
Financial forecasting and year-end expenditure patterns	Assurance	Ongoing	Q4 08/09
Budgeting and expenditure management	Assurance	Planned	Fiscal Year 08/09
Nova Scotia – Nfld. Revenue and Transfers	Assurance	Planned	Fiscal Year 08/09
Public websites management	Assurance	Ongoing	Q4 08/09
Asset management – departmental assets	Assurance	Ongoing	Q1 09/10
HR Management – Staffing Service Delivery**	Assurance	Planned	Fiscal Year 08/09
Physical security**	Assurance	Planned	Fiscal Year 08/09
Follow-up of the review of values and ethics**	Assurance	Ongoing	Q1 09/10
Departmental governance – regime in support of DMC	Assurance	Planned	Fiscal Year 09/10
IT Security	Assurance	Planned	Fiscal Year 09/10
Information Management	Assurance	Planned	Fiscal Year 09/10
Business Cases for Major Investments (Risk analysis and plans)*	Assurance	Planned	Fiscal Year 09/10
Real Property Assets (Life-Cycle Management)*	Assurance	Planned	Fiscal Year 09/10
Financial Reporting Controls*	Assurance	Planned	Fiscal Year 09/10
Fraud Risk and Control Strategies*	Assurance	Planned	Fiscal Year 09/10
Departmental governance – regime in support of horizontal NRCan initiatives	Assurance	Planned	Fiscal Year 09/10
Asset management – real property assets	Assurance	Planned	Fiscal Year 09/10
EcoEnergy for Biofuels Program	Assurance	Planned	Fiscal Year 09/10
Business continuity planning – follow-up of NRCan's 2006 internal audit of BCP	Assurance	Planned	Fiscal Year 09/10
Travel	Assurance	Planned	Fiscal Year 09/10
Federal Response to the Mountain Pine Beetle Infestation in BC	Assurance	Planned	Fiscal Year 09/10
Expanding Market Opportunities Program	Assurance	Planned	Fiscal Year 09/10
Eco-energy for Building and Houses Program	Assurance	Planned	Fiscal Year 09/10
Departmental project management system	Assurance	Planned	Fiscal Year 09/10
Financial Statement Preparation and Reporting	Assurance	Planned	Fiscal Year 09/10
Purchases, Payables and Payments	Assurance	Planned	Fiscal Year 10/11
IT Security	Assurance	Planned	Fiscal Year 10/11
Information Management	Assurance	Planned	Fiscal Year 10/11
Departmental Governance – IM/IT Resources	Assurance	Planned	Fiscal Year 10/11
Accounting of capital assests	Assurance	Planned	Fiscal Year 10/11
Operational planning	Assurance	Planned	Fiscal Year 10/11
Departmental project management system	Assurance	Planned	Fiscal Year 10/11
Geomatics Canada revolving fund	Assurance	Planned	Fiscal Year 10/11
Gunnar and Lorado Mines	Assurance	Planned	Fiscal Year 10/11
Efficiency and Alternative Energy Program	Assurance	Planned	Fiscal Year 10/11
EcoEnergy Technology Initiative Program	Assurance	Planned	Fiscal Year 10/11

* Office of the Comptroller General (OCG) & Treasury Board Secretariat Required Planned Audits.

** Departmental In-Reserve Audits – Audit Committee Consultation Required Prior to Implementation.

5. Electronic Link to Internal Audit and Evaluation Plan: http://nrcan.gc.ca/audit/reprap/reprap-eng.php.

NB: Please note, audits listed as "planned" may be subject to changes due to shifting priorities based on annual evaluation of risk elements.

Natural Sciences and Engineering Research Council of Canada



Internal Audits

Upcoming Internal Audits (Next three fiscal years)

In 2008-09, NSERC and SSHRC completed a merger of their internal audit units. Currently, the Internal Audit Team is developing detailed profiles of program components and evaluating risk exposures for the purpose of recommending internal audit projects for 2009-10. In addition, resources have been earmarked to assist in the conduct of horizontal audits, as may be directed by the Office of the Comptroller General. Specific projects have not yet been identified and, therefore, a list of upcoming audits is not available at the time of tabling of this report.

Electronic link to audit reports: NSERC Internal Audits

Office of the Auditor General of Canada



Table 3—Internal audits planned for 2009–10

Name of Internal Audit	Internal Audit Type	Expected Completion Date
Report on the Review of the Annual Audit Practice of the Office of the Auditor General of Canada, Audits Conducted in 2009	Compliance	4th Quarter of 2009–10
Report on the Review of the Performance Audit Practice of the Office of the Auditor General of Canada, Audits Conducted in 2009	Compliance	4th Quarter of 2009–10
Report on the Review of the Special Examination Practice of the Office of the Auditor General of Canada, Audits Conducted in 2009	Compliance	4th Quarter of 2009–10
Follow-up of actions taken by management on previous internal audit recommendations	Follow-up	4th Quarter of 2009–10
Internal Audit of a management and administrative unit within the OAG	Performance audit	4th Quarter of 2009–10

Office of the Chief Electoral Officer



Table 6: Internal Audits

1. Name of Internal Audit	2. Internal Audit Type	3. Status	4. Expected Completion Date
Audit of the IT Integrated Program Office	Information Management/ Information Technology (IM/IT)	In progress	2009–10, 1st quarter
Audit of the Management of Returning Officers	Program	In progress	2009–10, 2nd quarter
Audit of the Special Voting Rules System (SVRS) Redevelopment Project	IM/IT	Planned	2009–10, 3rd quarter
Audit of the Returning Officers Management Practices	Program	Planned	2009–10, 4th quarter
Audit of IT Business Continuity Plan	IM/IT	Planned	2009–10, 4th quarter
Audit of the Management of the Human Resources Information System	Management	Planned	2009–10, 4th quarter

Office of the Superintendent of Financial Institutions



Table 2: Internal Audits

1. Name of Internal Audit	2. Internal Audit Type	3. Status	4. Expected Completion Date
Supervision Sector: Financial Institutions Group (Follow-up)	Supervision – Risk Assessment & Interventions	Ongoing	No posted report; Regular reporting
Supervision Sector: Financial Conglomerate Group- Deposit Taking Institutions (Follow Up)	Supervision – Risk Assessment & Interventions	Ongoing	No posted report; Regular reporting
Supervision Sector: Financial Conglomerate Group – Life Insurance	Supervision – Risk Assessment & Interventions	Postponed	To be determined
Corporate Services: Human Resources Planning	Corporate Services – Human Resources Services	In-Progress	2008-2009
Corporate Services – Information Technology Services Planning	Corporate Services – Information Technology	In-Progress	2008-2009
Superintendent’s Office- Management Oversight	Superintendent’s Office	In-Progress	2008-2009
Regulation Sector: Legislation and Policy Initiatives	Regulation – Rule Making	In-Progress	2009-2010
Regulation Sector: Accounting Rule Making	Regulation – Rule Making	In-Progress	2009-2010
Office of the Chief Actuary	Office of the Chief Actuary	In-Progress	2009-2010
Corporate Services – Portfolio and Project Management	Corporate Services – Project Management	In-Progress	2009-2010

The Audit Committee approves OSFI's Annual Audit Plan one year ahead.  The most recent Audit Plan and Audit Reports are available on OSFI’s website: OSFI’s Internal Audit Reports.

Parks Canada



Planned Internal Audits for 2009-2010

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date	Electronic Link to Report
Financial and Administrative Audit Office of DG Eastern Canada	Assurance	Complete	June 2008	http://pc.gc.ca/docs/pc/rpts/rve-par/index_e.asp
Financial and Administrative Audit Office of DG Western/Northern Canada	Assurance	Complete	June 2008	http://pc.gc.ca/docs/pc/rpts/rve-par/index_e.asp
Financial and Administrative Audit National Parks Directorate	Assurance	Complete	September 2008	http://pc.gc.ca/docs/pc/rpts/rve-par/index_e.asp
Audit of Values and Ethics Regime	Assurance	In progress	December 2008
Audit of Vehicle/Vessel Management	Assurance	In progress	January 2009
Audit of Revenue Management (entry fees, campground)	Assurance	In progress	February 2009
Audit of Fire Management Emergency Funds	Assurance	In progress	January 2009
Follow-up Financial and Administrative Audit Western Quebec Field Unit	Assurance	In progress	December 2008
Audit Framework Collaborative Arrangements and Managing With Others	Description of Audit Entity and Controls	Planned	June 2009
Overtime Process	Description of Audit Entity and Controls	Complete	June 2008	N/A
Sustainable HR Policies and HR Planning	Description of Audit Entity and Controls	Planned	June 2009
Information Management and Privacy	Assurance	Planned	July 2009
Information Technology and Systems	Description of Audit Entity and Controls	In progress	January 2009
National Level Finance and Administrative Management Control Framework	Description of Audit Entity and Controls	In progress	January 2009
Financial and Administrative Audit External Relations and Visitor Experience Directorate	Assurance	Planned	October 2009
Financial and Administrative Audit Strategy and Plans Directorate	Assurance	Planned	October 2009
Financial and Administrative Audit (sites to be determined)	Assurance	Planned	March 2010
Follow up of Pay and Benefit Audit (including overtime)	Assurance	Planned	March 2010
Audit of Revenues Management (Others)	Assurance	Planned	March 2010
Espace 400e Quebec City	Assurance	Planned	December 2009
IT- Campground Reservation System and Point of Sale System	Assurance	Planned	March 2010
6. Electronic link to internal audit plan: http://pc.gc.ca/docs/pc/rpts/rve-par/48/index_e.asp

Privy Council Office



Table 1: Sources of Non-Respendable Revenue

Non-Respendable Revenue
(thousands of dollars)

Program Activity	Non-respendable revenue	Forecast Revenue 2008-09	Planned Revenue 2009-10	Planned Revenue 2010-11	Planned Revenue 2011-12
Provide professional, non-partisan policy advice and support to the Prime Minister and portfolio ministers	Refunds of previous year’s expenditures	38	38	38	38
	Proceeds from sales	2	0	0	0
	Other revenues (Sundries)	7	7	7	7
Subtotal		47	45	45	45
Provide non-partisan policy advice and secretariat support to Cabinet and Cabinet committees	Refunds of previous year’s expenditures	11	11	11	11
	Sale of statutory instruments pursuant to the Statutory Instruments Act	1	1	1	1
	Other revenues (Sundries)	2	2	2	2
Subtotal		14	14	14	14
Provide overall leadership and direction to the Public Service in support of the Government’s agenda	Refunds of previous year’s expenditures	2	2	2	2
	Proceeds from sales	2	0	0	0
Subtotal		4	2	2	2
Provide commissions of inquiry with administrative and financial support	Refunds of previous year’s expenditures	5	5	5	5
Provide services and resources to support the needs of PCO and fulfill the corporate obligations of the organization	Refunds of previous year’s expenditures	34	34	34	34
	Proceeds from the disposal of surplus Crown assets	25	20	20	20
	Revenues pursuant to the Access to Information Act and Privacy Act	4	4	4	4
	Other revenues (Sundries)	6	6	6	6
Subtotal		69	64	64	64
Total	Refunds of previous year's expenditures	90	90	90	90
	Proceeds from the disposal of surplus Crown assets	25	20	20	20
	Sale of statutory instruments pursuant to the Statutory Instruments Act	1	1	1	1
	Revenues pursuant to the Access to Information Act and Privacy Act	4	4	4	4
	Proceeds from sales	4	0	0	0
	Other revenues (Sundries)	15	15	15	15
Total Non-Respendable Revenue		139	130	130	130

Public Health Agency of Canada



Table 6: Upcoming Internal Audits

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Infectious Disease and Prevention and Control Program	Performance Audit	In progress	June 2009
Information Technology Assets Management (Life Cycle)	Continuous Auditing and Monitoring	Planned	June 2009
Security of Labs/Scientific and Related Inventories	Continuous Auditing and Monitoring	Planned	June 2009
Financial Statement Readiness Assessment	Continuous Auditing and Monitoring	Planned	September 2009
Chronic Disease and Injury Prevention and Control Program	Performance Audit	Planned	December 2009

Internal Audit Plans

Public Safety and Emergency Preparedness Canada



Table 5: Internal Audits

1. Name of Internal Audit	2. Internal Audit Type	3. Status	4. Expected Completion Date
2009-10
Crime Prevention Funding and Support	Assurance Engagement	Planned	June 2009
Expenditure Management	Assurance Engagement	Planned	September 2009
Governance and Management of IT	Assurance Engagement	Planned	November 2009
Continuity of Constitutional Government	Assurance Engagement	Planned	January 2010
Follow-Up Activities	Assurance Engagement	Planned	On-going
2010-11
Note: Internal Audit Directorate Risk-based Audit Plan ends March 2010. A new plan will be tabled with the Audit Committee in 2010.
2011-12
NIL

Public Service Commission of Canada



Table 6: Upcoming Internal Audits (Next three fiscal years)

The PSC has an established internal audit function, working within an environment bounded by professional standards and Treasury Board policies. The function also receives guidance and input from its independent Internal Audit Committee. The PSC posts all completed audits on its Web site at http://www.psc-cfp.gc.ca/abt-aps/inta-veri/index-eng.htm. The table below gives the status of audits planned for 2008-2009 and those not yet complete. It also shows the Outlook for audits to be completed over the next three years. We reassess risks annually as part of our audit planning process. Consequently, the Outlook may be revised to reflect changes to overall risks, controls and comitments over this time frame.

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Cyclical Audit – PSC's Financial Statements: Revenue Cycle	Financial Reporting	Planned 2008-2009	Q2 – 2009-2010
Implementation of Service Transformation – Staffing Assessment and Services Branch	Program Management	Planned 2008-2009	Q2 – 2009-2010
IT Application Services	Management Controls	Planned 2009-2010	Q4 – 2009-2010
Access to Information and Privacy	Management Controls	Planned 2009-2010	Q1 – 2010-2011
Cyclical Audit – PSC's Financial Statements: next cycle	Financial Reporting	Planned 2009-2010	Q1- 2010-2011
Appointment Priority Administration	Program Management	Planned 2010-2011	Q4 – 2010-2011
HR Special Projects	Project Management	Planned 2010-2011	Q1- 2011-2012
Cyclical Audit – PSC's Financial Statements: next cycle	Financial Reporting	Planned 2010-2011	Q1 – 2011-2012
Horizontal Audits (miscellaneous, led by the Office of the Comptroller General (OCG))	Management Controls	TBD	As directed by the OCG, which will identify organizations to be included in audits at the start of each audit.

Electronic Link to Internal Audit and Evaluation Plan: Approved plans for 2009-10 onward can be accessed at http://www.psc-cfp.gc.ca/abt-aps/inta-veri/index-eng.htm.

Public Service Staffing Tribunal



Table 2: Internal Audits

Horizontal Internal Audit of Expenditure Controls The Office of the Comptroller General has initiated a horizontal internal audit of Expenditure Controls (Higher-Risk Payments) within small departments and agencies. The objective of this horizontal audit is to assess the design and functioning of controls in place to identify higher-risk transactions for focused attention and verification. At the time of writing, the audit was being conducted. It is expected that results of this horizontal audit will be available in 2009. Audit of the Implementation of the Public Service Modernization Act The Office of the Auditor General has announced that it will conduct an audit of the implementation of the Public Service Modernization Act. At the time of writing, the audit was in the planning stages. Results of this audit will be in the Auditor General’s 2010 report.

Public Works and Government Services Canada



Table 6: Internal Audits

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Attest Audit of the Financial Statements for the Translation Bureau Revolving Fund for Fiscal Year ended March 31, 2009	Financial		September 2009
Attest Audit of the Financial Statements for the Real Property Disposition Revolving Fund for Fiscal Year ended March 31, 2009	Financial		September 2009
Attest Audit of the Financial Statements for Consulting and Audit Canada Revolving Fund for Fiscal Year ended March 31, 2009	Financial		September 2009
Attest Audit of the Financial Statements for the Telecommunications and Informatics Common Services Revolving Fund for Fiscal Year ended March 31, 2009	Financial		September 2009
Attest Audit of the Financial Statements for the Optional Services Revolving Fund for Fiscal Year ended March 31, 2009	Financial		September 2009
Attest Audit of the Financial Statements for the Real Property Services Revolving Fund for Fiscal Year ended March 31, 2009	Financial		September 2009
Annual Attest Audit of the Financial Report of Administrative Costs Chargeable to the Canada Pension Plan for Fiscal Year ended March 31, 2009	Financial		December 2009

Electronic Link to Internal Audit and Evaluation Plan: The final Internal Audit and Evaluation Plan, including discretionary projects will be approved by the Audit and Evaluation Committee in early 2009-2010. Once approved, the audit reports will be posted on the following PWGSC internet site: www.tpsgc-pwgsc.gc.ca/bve-oae/index-eng.html for the English page and www.tpsgc-pwgsc.gc.ca/bve-oae/index-fra.html for the French page.

Royal Canadian Mounted Police



Table 6: Internal Audits

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date	Electronic Link to Report
Operational Communications Centres	Operational - Assurance Engagement	Completed	June 2008	Note 1
Canadian Air Carrier Protection Program	Financial - Assurance Engagement	In Progress	Feb 2009	Note 2
Staff Relations Representative Program	Operational -Assurance Engagement	In Progress	Mar 2009	N/A
Real Time Identification (RTID)	IT Project - Assurance Engagement	In Progress	Feb 2009	N/A
National Recruiting Program	Operational-Assurance Engagement	In Progress	Feb 2008	N/A
Directed Audit of the Sensitive Expenditures	Financial - Assurance Engagement	In Progress	Feb 2008	N/A
Canada Firearm Centre – Management Control Framework	Operational -Assurance Engagement	In Progress	Mar 2009	N/A
Protection of Information MOU between the RCMP and CRA	Operational -Assurance Engagement	In Progress	Mar 2009	N/A
International Peace Operations	Operational - Assurance Engagement	In Progress	June 2009	N/A
Capital Assets	Operational -Assurance Engagement	In Progress	Sept 2009	N/A
Communication	Operational - Assurance Engagement	In Progress	Sept 2009	N/A
Pension Plan Financial Statements F/Y 2007-2008	Financial - Assurance Engagement	Planned	2009-2010	N/A
Follow-up on National Security Operations Management Control Framework	Operational - Assurance Engagement	Postponed	Note 3	N/A
Operational Governance	Operational - Assurance Engagement	Deferral	Note 4	N/A
Major Events	Operational - Assurance Engagement	Deferral	Note 4	N/A

Electronic Link to Internal Audit and Evaluation Plan:

The Plan is not available on the RCMP public web site.

Note 1: All RCMP Internal Audit Committee Approved Reports can be retrieved through the following link: http://www.rcmp-grc.gc.ca/cm-gg/audit-eng.htm

Note 2: This report is classified and will not appear on the RCMP public web site.

Note 3: The audit engagement approved in June 2008 is postponed for further consideration in FY 2009/10

Note 4: The audit engagement approved in June 2008 is deferred pending the outcome of project/review recently undertaken by the program.

Social Sciences and Humanities Research Council



SSHRC Internal Audits¹

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Audit of the Indirect Costs of Research program	Grant Program	Complete	January 2009
Audit of Effectiveness and Efficiency of the Administration of the Community-University Research Alliances Program	Grant Program	Underway	March 2009

^1. SSHRC has launched a comprehensive Risk Assessment process. Once complete, this will provide a basis for a multi-year Internal Audit plan. The Risk Assessment is expected to be complete by the end of April 2009. The table presented here provides the status of audits undertaken in 2008-09.

Statistics Canada



Internal Audits
The following internal audits will be conducted over the next several years.

Audit engagements	Status	Completion date
Protection and confidentiality of sensitive information	In progress	2009
Tax data security	Pending	2010
Data sharing agreement: controls to prevent the disclosure of confidential information	In progress	2010
Disclosure avoidance	Pending	2010
Oversight of research data centres	Pending	2011
Management of expenditures on Information Technology products and services	Pending	2010
Contract management framework	In progress	2010
Asset protection and life cycle management	Pending	2009
Management of Information Technology Security and Information Technology operational continuity planning	Pending	2011
Information management framework	Pending	2011
Human resource policies and planning	Pending	2011
Information Technology management framework	Pending	2011

Status of Women Canada



Upcoming Internal Audits
over the Next Three Fiscal Years

Name of internal audit	Internal audit type	Status	Expected completion date
Review of the Women’s Program files	Internal review of WP sampling of files for due diligence and availability of complete, accurate and current information on project implementation and outcomes.	This function will be carried out in fall 2009	Fall 2009
Review of the Women’s Program files	Internal review of WP sample files for due diligence and availability of complete, accurate and current information on project implementation and outcomes.	This function will be carried out in fall 2010	Fall 2010

The National Battlefields Commission



Internal Audits

1. Name of Internal Audit	2. Internal Audit Type	3. Status	4. Expected Completion Date
The National Battlefields Commission
Horizontal audit of human resource planning		On-going	During fiscal year 2009-2010
Horizontal audit – expenditure control (high-risk payment)		On-going	To be determined – In consultation with the Office of the Comptroller general

Transport Canada



Table 6: Upcoming Internal Audits (Next three fiscal years)

Audit and Advisory Services developed an audit plan for 2008-2009 to 2010-2011, which was approved by the departmental Audit and Review Committee in May 2008. The audit plan is reviewed yearly, which may result in revisions, updates or changes as required or requested by the Audit and Review Committee. Potential internal audits are identified based on a detailed assessment of risks and controls and take into account external audits conducted by the Office of the Auditor General and the Public Service Commission, etc. Internal audits examine issues related to governance, risk management and controls in support of the department’s strategic objectives, programs, activities and management processes. As per government policy, audit reports are posted on Transport Canada’s web site, subject to the provisions of the Access to Information Act and the Privacy Act.

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Audit of Environmental Contribution Programs – Freight Sustainability Demonstration Program, Urban Transportation Showcase Program	Assurance	In Progress	2009-2010
Audit of Financial Controls	Assurance		2009-2010
Grants & Contributions		In Progress	2009-2010
Revenue		In Progress	2009-2010
Human Resources Payroll Processes		Not Started	2010-2011
Airport Revenue		Not Started	2010-2011
Procurement		Not Started	2009-2010
Ports Divestiture Monitoring Framework	Assurance	In Progress	2010-2011
Building Canada Plan (TC responsibilities)	Assurance	Not Started	To be determined
Eco Transport Strategy – contribution programs: ecoMOBILITY National harmonization initiative for the trucking industry Freight technology demonstration fund Freight technology incentives Marine shore power program	Preliminary Survey	Not Started	To be determined
Eco Auto Rebate Program – Governance – lessons learned	Assurance	Not Started	To be determined
Safety Management Systems	Assurance	Not Started	To be determined
Human Resources Monitoring Process	Assurance	Not Started	To be determined
TC’s Outreach Activities	Assurance	Not Started	To be determined

Electronic Link to Internal Audit Reports: http://www.tc.gc.ca/corporate-services/aas/audit/menu.htm

Transportation Safety Board of Canada



Internal Audits

Title of Internal Audit	Type of Internal Audit	Project Status	Expected Completion Date
Audit of Occupational Health and Safety Training and Equipment	Program Compliance	Planned	August 2009

Treasury Board of Canada Secretariat



Table 3: Internal Audits

The following audits were included in the three-year Risk-based Audit Plan, approved in April 2008 and updated in September 2008. An annual review and update of planned audit engagements may result in modifications to the audit projects scheduled for 2009–10 and 2010–11.

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Audit of Accounts Verification	Assurance	In progress	June 2009
Audit of Secretariat Governance	Assurance	In progress	December 2009
Audit of Disability Insurance Plan	Assurance	In progress	December 2009
Audit of Human Resources Labour Relations	Assurance	Planned	April 2010
Audit of Management of Government-wide Votes	Assurance	Planned	September 2010
Audit of Security Information	Assurance	Planned	April 2010
Audit of Information Technology Security	Assurance	Planned	September 2010
Audit of Risk Management Framework	Assurance	Planned	April 2011
Audit of Values and Ethics	Assurance	Planned	April 2011
Audit of Management of Contracting	Assurance	Planned	April 2011
Audit of Management of Public Sector Pension Plans	Assurance	Planned	April 2011
Audit of Budget Office Systems Renewal	Assurance	Planned	April 2011

Veterans Affairs Canada



Table 6: Internal Audits

Internal audits entail the objective examination of evidence for the purpose of providing an independent assessment and assurance regarding the soundness of management control frameworks and practices, and information used for decision-making and reporting.

Veterans Affairs Canada develops its annual audit and evaluation plan using a risk-based approach. The current plan was approved on May 22, 2008 by the Deputy Minister at the recommendation of the Audit and Evaluation Committee. The intent of the audit and evaluation plan is to ensure projects are clearly aligned with Veterans Affairs Canada's Five-year Strategic Plan, Program Activity Architecture, and Management Accountability Framework. The Department undertakes audit and evaluation projects that are deemed the highest risk. To focus attention on those areas where use of the available resources would best achieve the objectives of audit and evaluation, the following criteria are considered during project selection: materiality; likelihood; complexity; and sensitivity/reputation. During the ranking of the proposed engagements, consultations are held with senior managers, program managers and audit and evaluation staff. Findings and recommendations of previous audits, evaluations and reviews, as well as the extent of follow-up and corrective action taken by management are also used to assess potential projects. Audit schedules are compared with those of the Office of the Auditor General, the Commissioner for the Environment and Sustainable Development and the Office of the Comptroller General in order to prevent overlapping visits and undue interference with operations. Consultation with partners is conducted on an ongoing basis.

The long range plan attempts to provide some balance, so that some functions, activities and organizational entities are covered annually through cyclical projects (e.g., Organizational Governance and Residential Care). Follow-up to findings also contribute to current and future year planning. The plan has some flexibility to allow for requests from management for special studies demanded by unforeseeable circumstances, from central agencies for the Transfer Policy requirements, and for follow-up reviews on the actions taken on recommendations.

The current Audit and Evaluation Plan covers initiatives planned up to 2010-2011. However, it is important to note that the Audit and Evaluation Plan is re-evaluated on an annual basis, and beginning in 2009-2010 a separate Internal Audit Plan will be developed. This plan will be presented to the Departmental Audit Committee for review and recommendation. The Audit and Evaluation committee held its last meeting in May 22, 2008 and has been replaced by two separate committees, the Departmental Evaluation Committee and the Departmental Audit Committee.

Upcoming Internal Audits

Internal Audit commitments April 1, 2009 to March 31, 2011 (approved by Audit and Evaluation Committee May 22, 2008).

Name of Internal Audit	Type	Status	Expected Completion Date
Knowledge Management Audit	Administrative function	Planned	March 31, 2010
Health Related Travel Audit	Direct spending for the Veteran's travel program	Planned	March 31, 2010
Management of Medications at Ste. Anne's Hospital	Administrative function	Planned	March 31, 2010
Management Accountability Framework Readiness Assessment	Corporate governance function	Planned	March 31, 2010
Responsibility Centre Audit	Corporate governance function	Planned	March 31, 2010
Ste. Anne's Hospital Other Health Purchased Services Charges Audit	Direct spending for the health care program	Planned	March 31, 2011
Review of the Sustainable Development Strategy - Business Advisory	Corporate governance function	Planned	March 31, 2011
Equipment Re-cycling Program Audit	Administrative function	Planned	March 31, 2011
Third Party Administered Accounts and Powers of Attorney Audit	Administrative function	Planned	March 31, 2011

Electronic Link to Report: Audit and Evaluation Reports are posted on Veterans Affairs Canada public website when completed: http://www.vac-acc.gc.ca/general/sub.cfm?source=department/reports/deptaudrep

Note: The above list is based on a risk-ranking priority exercise. The Audit Plan is revisited annually and the order of priority and/or necessity of the work is subject to change due to changing departmental or governmental priorities.

Western Economic Diversification Canada



Table 6: Upcoming Internal Audits (Next three fiscal years)

Name of Internal Audit	Internal Audit Type	Status	Expected Completion Date
Community Futures Program	Assurance	Planned	June 2009
Management of Government Information Holdings	Assurance	Planned	March 2010
Integrated Risk Management Framework	Assurance	Planned	March 2010
Information Security	Assurance	Planned	March 2010
Project Management for major IT investment Project Gateway	Assurance	Planned	March 2010
IM/IT Governance	Assurance	Planned	March 2010
Asset Management (non IT assets)	Assurance	Planned	March 2010
Performance Accountability	Assurance	Planned	March 2011
Quality of Central Agency Submissions	Assurance	Planned	March 2011
Communications, Executive and Ministerial Services	Assurance	Planned	March 2011
Grants and Contributions – Financial Controls	Assurance	Planned	March 2011
Canada Business Service Centres	Assurance	Planned	March 2011
Human Resources – Staffing and Classification	Assurance	Planned	March 2011

Electronic Link to Internal Audit and Evaluation Plan: http://www.wd.gc.ca/eng/10533.asp.