Explosives Program Management & Licensing, 19. This has been a guide to Audit Plan and its Meaning. Management of Federal-Provincial Offshore Agreements, 4. It is important to have an audit plan because this would ensure the effectiveness of the audit procedure and its accordance to the auditing standards. The Office of the Auditor General repriortized its audit work at the request of Parliament. Audit of Grants & Contributions Part I Oversight & Monitoring, $4.6B in grant & contribution payments in 2018-2019, Objective: To assess whether appropriate grants and contributions oversight and program monitoring are in place and operating effectively to support the achievement of departmental objectives. It is considered to deliver greater value than a traditional audit or general controls review and requires a sound understanding of the business, its objectives and risk, and, therefore, the adequacy of its controls. %%EOF To add value and improve an organizations effectiveness, internal audit priorities should align with the organizations objectives and should address the risks with the greatest potential to affect the organizations ability to achieve its goals. B NRCans Experimentation and Innovation Strategy, 2. Risk Assessment Process for 2017-18 . As a result of the pandemic, this engagement was identified as an opportunity to support ongoing repatriation efforts, and to identify considerations for managing future crises. With the availability of greater reliable data, the OCAE is expected to make better use of quantitative information. endstream endobj 886 0 obj <>/Metadata 43 0 R/OCProperties<>/OCGs[915 0 R]>>/Outlines 88 0 R/PageLabels 879 0 R/PageLayout/OneColumn/Pages 881 0 R/PieceInfo<>>>/StructTreeRoot 103 0 R/Type/Catalog>> endobj 887 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 888 0 obj <>stream Horizontal Audit of Information Technology Security Phase II, 28. Golberg(IFM, JFM, KFM, PFM, DSMX, POD, PVD, IBMO, PBMO, DSMO, DSMP, DSMZ, PED), 2. The scope will also include strategic investment decision-making, accountability and risk management. Liao-Moroz (IGD, IGA), 33. An audit design contains a list of guidelines for auditors to follow while conducting an audit. While risk assessment approaches are now widely used for the definition of the QA Audit program, such risk-based approaches are rarely used to define the extent of data audits. The objectives are to examine the success rates of employment equity groups at key stages of the recruitment process; and to explore factors that may influence representation across the four designated groups during recruitment. Identify, assess, and prioritize risks. Norton (WED, WFD, WWD), 38. An audit plan is a procedure how an audit process should be carried out or how it should be conducted and when is the best time to perform it. Assessment of the ecoEnergy for Biofuels Program, 3. In a business, planning means everything. Corporate plans (departmental, investment, security, human resources), Corporate Risk Profile, Human Resource workforce dashboards, Ministers' Mandate Letters, departmental priorities, Departmental Results Framework, Departmental Results Reports, Management Accountability Framework Assessment results, Reports prepared by other internal and external assurance providers, Mission operations and functional management, Internal audit staff of other government departments, Coordinate with internal oversight providers (Inspection, Evaluation), Coordinate with external assurance providers, Synthesize document review and prepare branch profiles, Extract relevant data relating to missions and conduct analysis, Identify and assess risks based on results of analysis, Prioritize auditable entitities based on risk, Map auditable entities to Core Responsibilities, Corporate Risk Profile, Ministers' Mandate Letters, and departmental priorities to ensure adequate coverage, Consider work conducted by other assurance providers, Prioritize auditable entitites for each fiscal year, Ensure engagements are focused on areas that best provide insight into opportunities for improvement, Assess whether audit/advisory is the right tool, Document the plan and submit for approval, Development, Peace and Security Programming, Occupational Health & Safety and Well-being Management, COVID-19 Emergency Repatriations to Canada, Grants & Contributions Part II - Feminist International Assistance Policy, Real Property Investment & Portfolio Management, Mission Audit Bamako, Mali (joint site visit with Mission Inspection), Audit of Foreign Service Directives Relocation, Advisory: Covid - 19 Emergency Repatriations to Canada, Advisory: Grants & Contributions Part ll Feminist International Assistance Policy, Advisory: Duty of Care Governance & Spending, Advisory: Covid - 19 Remote Work Risk Assessment, Advisory: Innovative Programming Design Framework, Audit of IT Part II (post risk assessment), Audit of Trade Commissioner Services Regional Operations, New Direction in Staffing 5 Year Cyclical Assessment, Mission Audits (to be determined) - Mission 1. The Office of the Chief Audit Executive (OCAE) provides independent assurance and objective advice to senior management on governance, risk management practices and internal controls. OCAEs agility can be demonstrated by providing real time feedback and advice to program management regarding activities still underway. All programs, management activities, processes, policies and control functions, along with departmental and government-wide initiatives are subjected to a risk assessment and risk ranking exercise to select audit projects in order of priority. Electric Vehicle and Alternative Fuel Infrastructure Development and Deployment Initiative, Horizontal Audit of Human Resources Planning, Horizontal Audit of Information Technology, Horizontal Audit of Costing Information for, Audit of the Management of Scientific Facilities, Audit of the Transformation of Pay Administration, Annual Audit of Public Accounts, including NRCans Offshore Revenue, Audit on Funding of Clean Energy Technology, Audit of Adapting to Climate Change Effects. Preliminary Objective: To identify and assess risks within the IT universe. An audit plan represents a blueprint for conducting an audit. Information Technology Prg Official: SID/K. Since March 2020, due to cross-border travel restrictions around the world, over 55,000 Canadian residents were stranded and lacked access to essential medical and social services. In risk-based internal auditing, one assesses the risks, the way they are governed, managed, and controlled in order to develop the audit plan, for the purpose of evaluating the control systems, or as part of participation in the development and improvement of risk management projects. Internal Controls over Financial Reporting, 3. The OCAEs budget for 2020-2021 is shown in Table 2 below. Descriptions of the planned engagements for the years are in Appendix B and C, respectively. Propose the plan and solicit feedback. Moreau (HED, SID, MISSION), 43. This sample outlines the audit plan for a bank, including risk assessment, gap analysis from previous year audit plan and audit schedule. International Professional Practices Framework (IPPF), Certification in Risk Management Assurance, DEVELOPING A RISK-BASED INTERNAL AUDIT PLAN. Drukier (MED), 16. Verheul(TFM, JLT, TCD, TFMA, TFMC, TMD, TND, TPD, TBMO), 19. Importance of Audit For Big Corporate Houses (Beginner Guide), How to Prepare An Internal Audit Program? 20 Spring 2021 N/A Monitor Fraud, Canada is a new, yet late, global player among like-minded donors with respect to innovative financing. Since the adoption of the 2006 Treasury Board Policy on Internal Audit (revised July 2009), the Audit Branch has continued to refine its risk-based planning approach each Propose the plan and solicit feedback. Environment and Climate ActionPrg Official: MSD/S. Preliminary Objective: To examine the governance structure as well as expenditures within the Duty of Care envelope. Collins (SGD), 39. It should be noted that collaborative efforts will range from conducting joint interviews, to collecting and sharing information, to conducting hybrid audit and evaluation engagements. The engagements deemed to be high risk and high priority have been included in the two-year plan. Memorandum to Cabinet(MC) and Treasury Board (TB) Submission Processes, 26. Lower Churchill Falls Loan Guarantees, 24. Europe, Arctic, Middle East and Maghreb International Assistance Prg Official: EGM/(Vacant)(ECD, ELD, ESD, EUD), 35. This knowledge transfer method guides audit engagement teams throughout different processes such as information evaluation and risk identification. The audit schedule will include all the audit areas with the timeline that the auditor will perform their review. This is performed through collaborative discussions with NRCan senior management and the DAC, where emphasis is placed on projects planned for 2017-18 (the first year of the three-year plan), given that future projects are reassessed annually. In addition, planned engagements were reprioritized as well as the number of mission audits were reduced from six to one pilot remote mission audit due to travel restrictions. Audit Procedures are steps performed by auditors to get evidence regarding the quality of the financial information provided by the management of a company. The following engagements were deferred from 2019-2020: The OCAE has identified the following risk factors that could impede the successful implementation of the RBAP. Preliminary Scope: The audit will examine financial and human resource components of costing projects/programs that are used to support attestation by the Chief Financial Officer. The following tables summarize the number of new internal audit projects selected for each year along with the number of special advisory projects and OCG horizontal audits. Audit Plan Development . A flexible audit plan - Risk and Control Assurance Programme The Audit Plan is stated in terms of estimated days input to the Council of 463 audit days, which is comparable to last year. After plans are made, it is always good to review the whole plan to avoid errors. The missions are selected based on a risk analysis and in consideration of the work completed or planned by Inspection. Privacy breaches or the mismanagement of personal information may harm Canadians and threaten the reputation of GAC. or perhaps have a blended internal audit plan that includes both of these options depending on the nature and objectives of each specific engagement in the plan. This review will support Global Affairs Canada to be positioned to invest in innovation, deliver better reporting on results and be able to develop more effective partnerships and able to focus on those regions of the world where the needs are greatest. Implementation of NRCans IT Strategy, 32. Planning is just preparing ones self from possibilities that may arise. Internal control in accounting refers to the process by which a company implements various rules, policies, or procedures to ensure the accuracy of accounting and finance information, safeguard the various assets of the business, promote accountability in the business, and prevent the occurrence of frauds in the company. Examine the framework to manage, monitor, and report on key controls of selected business processes for operating effectiveness. 0 Solicit input from the Regents, Senior Management, systemwide and campus management perspective. These missions house representatives from 23 other federal organizations. It receives payments in exchange for making items available to end-users. Risk analysis is the process of estimating the two essential properties of each risk scenario: 13 Frequency The number of times in a given period (usually in a year) that an event is likely to occur Impact The business consequences of the scenario Risk factors are those conditions that influence frequency and impact. Table 4 provides a listing of Joint/Collaborative Audit and Evaluation Projects for FYs 2018-19 and 2019-20. Objective: To determine whether the Program has implemented an effective management control framework to ensure that the Program is meeting strategic and operational objectives. The guide describes a systematic approach to: Understand the organization. Planning is essential before heading on to the actual performance of that plan. As a result of the pandemic, this engagement was identified as an opportunity to support the transition to a remote work environment. The final plan is then reviewed by the DAC and approved by the Deputy Minister. Inclusive GovernancePrg Official: MED/W. The technical storage or access that is used exclusively for statistical purposes. An auditor issues a report about the accuracy and reliability of financial statements based on the country's local operating laws.read more can update the audit design according to the development during the audit. %PDF-1.6 % Based on an analysis of information gathered through the documentation review and consultations, risk areas of focus were identified. Audit is the highest assurance that companies are running a business that are illegal. Planning for auditing is the initial step in an audit. Examine IT related subject post IT risk assessment identification of priority area. It contains the details on the role of internal audit (IA), the Audit Branch's planning methodology, and the planned audits for the next three year cycle: 2017-20. Audit of Information for Decision Making (Costing Methodology): The Office of the Comptroller General has changed its plan. It is called the audit universe. Through risk-based auditing, the internal audit activity helps executive management and the board understand whether the organization's risk . It receives payments in exchange for making items available to end-users. The Audit Branchs forecasted budget for FY 2017-18 is $3.2 million. A vendor refers to an individual or an entity that sells products and services to businesses or consumers. Findings from the Audit of Grants & Contributions-Monitoring and Oversight supports further examination. Cookies help us provide, protect and improve our products and services. This schedule results from the risks assessment that the auditor performs at the planning stage. Identify, assess, and prioritize risks. Auditors follow more or less the same procedure for auditing most of the companies by adhering to the standard auditing procedures. A risk-based approach audit begins with an audit plan that focuses on risks. Sirrs (CSD, IDD, CS Mission, SID), 48. Smith (JLT, JUS, JFM), 52. Audit is a vital aspect in the simple business plan operation. Lawson (CSD, SPD, SCM), 57. Copyright 2023 . According to the international standard of auditing (ISA), an audit plan should be based on an overall audit strategy. Audit Risk Assessment Form altec-usa.com Details File Format XLS Size: 15.5 KB Download 3. Drukier (MED, MSD), 14. This kind of planning requires the auditor to understand the clients nature of the business, control the environment, and then put their audit resource and schedule by favorite to the areas with high risks. All rights reserved. The Audit Branch uses the departmental Program Activity Architecture (PAA) as well as NRCan's inventory of external legislated services to ensure the audit universe identified is complete. To be nimble, the OCAE has adopted an approach whereby internal resources are supplemented with qualified contractors when specialized services are required and given the cross-government shortage of qualified auditors. This audit evidence assists them in forming a judgment on the companys financial statementsCompany's Financial StatementsFinancial statements are written reports prepared by a company's management to present the company's financial affairsover a givenperiod (quarter, six monthly or yearly). Horizontal Audit of Costing Information for Decision Making, 6. It establishes the foundation on which the OCAE will add value to the Department. Michaud (A) (LCD, LCM, LDD, LBMO, LCC, LCA), 51. The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user. Rely on existing risk identification processes wherever they exist (e.g. The impact of the COVID-19 pandemic on operations such as the limitations of remote work and the continued international travel restrictions may impede the OCAE from achieving its RBAP. The follow-up process at NRCan is a two-phase process, which begins with a management self-assessment of the level of implementation for each recommendation and Management Action Plan (MAP). Growth that Works for EveryonePrg Official: MED/W. Tentative Audit Plan for Fiscal Year 2021/2022: Audit Unit Audit Focus** Budget* Timeframe Risk Ranking: Heat Map Risk Assessment and Audit Plan Update Review risk assessment and update annual audit plan with targeted interviews with the Board and management as required by internal audit professional standards. Smyth (MGD), 11. Sub-Saharan Africa International AssistancePrg Official: WGM/L. The final 2 steps are to rank the priority of the proposed audits and to recommend them for approval in the 3 year audit plan (as in the final 2 large blocks). An estimate of total resource capacity available was developed and allocated to Audit Branch activities using metrics based on past experience. The risk-based audit plan includes internal audit projects for a 3 year period from 2012-13 to 2014-15. To better plan and organize the internal audit function, the OCAE has developed a multi-year Risk-Based Audit Plan (RBAP). It should be noted that collaborative efforts will range from conducting joint interviews, the collection and sharing of information, to conducting hybrid audit and evaluation engagements. Humanitarian ActionPrg Official: MHD/S. The Annual Audit Plan was primarily based on the vision of the APIAO and the vision of the Province of Aklan in relation to the five key reform areas. Joint Mission Audit/Inspection Bamako, Mali. Table 5 provides a listing of known external audit projects planned for fiscal years 2017-18 to 2019-20, with the expected tabling dates. The validation approach includes the following procedures: conducting interviews; reviewing supporting evidence; and performing analysis and testing based on risk. ENGAGEMENT TYPE AND WORK SCHEDULE A. Campbell (DPD), 27. The establishment of the Professional Audit Support Services Supply Arrangement (PASS) by the OCAE in 2018-2019 has contributed to more efficient contracting and has helped to overcome this challenge. It helps the auditor efficiently manage the audit by analyzing the prime focus areas, proactive problem management, and allocating responsibilities to team members. Peace and Stabilization OperationsPrg Official: IRC/A. For enquiries,contact us. Let us look into the significance of a well-informed design with the help of an audit plan example. GAC is involved in the reporting phase of the Audit of Employment Equity in Recruitment conducted by the Public Service Commission. Internal Audit Risk Assessment Questionnaire Template wssu.edu Details File Format PDF Size: 201.9 KB Download 2. The starting point for the risk-based planning process is the identification of the audit universe. Identify key risks 2. Tips and Guidance, Review Engagement (Limited Assurance): Definition and Example, 5 Types of Due Diligence Services, Benefits, And Limitations, What is Internal Audit Department? It helps in the successful completion of the audit process. Provide independent advice after minimum viable product delivery related to implementation and change management. The first step includes management consultations, review, and consideration of the following available documentation: departmental risk information, including NRCans CRP; the latest Management Accountability Framework (MAF) assessment; recent departmental-wide assessments of IT and fraud risks, respectively, which lead to the identification of audits as part of the Audit Branchs continuous audit framework; business planning documentation; NRCans Report on Plans and Priorities (RPP); Government priorities; and previous audit results (both internal and external), along with the most recent financial information and statements. (Responsibilities and More), Five Best Soft Skills for a Bookkeeper (Explained), How To Move Your Accounting Processes To The Cloud, 3 Types of Corporate Strategies (Explanation, Advantages, and Limitations), Why is Working Capital Negative? It is focusing on COVID-19 emergency responses taken by the government pursuant to the Public Health Events of National Concern Payments Act, Financial Administration Act, and Borrowing Authority Act. Europe, Arctic, Middle East and Maghreb Policy & DiplomacyPrg Official: EGM/(Vacant)(EGM, ECD, ELD, ESD, EUD, EBMO), 6. Internal Audit Plan Risk-based Audit Approach: The main concept of risks based approach are: reduce audit risks, do less works, and meet the objectives. A standard audit program guides the audit process, and determines which audit procedures should be performed based on the secondary risk assessment rating. 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