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2.0 About the Audit

2.0 About the Audit

2.1 Audit Objectives and Scope

The two objectives of the audit were to assess if:

  • VAC has a governance framework that ensures adequate oversight of VAC activities and supports the delivery of results
  • VAC’s governance mechanisms adequately establish, document and communicate the strategic direction for the organization, and support the continuing alignment of its strategic and operational plans to its strategic direction through monitoring of their implementation and performance.

The scope of the audit included VAC’s internal governing mechanisms including:

  • Management committees (Senior Management Committee, Directors General Policy and Program Review Committee, Corporate Management Committee, and Daily OpsFootnote 3) which are chaired by Director General level positions and above;
  • Organizational structure;
  • Roles and responsibilities;
  • Performance measurement; and
  • Management of risk.

The scope of the audit did not include:

  • Interdepartmental committees;
  • The Office of the Minister of Veterans Affairs; and
  • The Office of the Veterans Ombudsman.

The audit covered the time period of April 1, 2014 to March 31, 2017. The audit criteria are provided in Appendix A.

2.2 Methodology

The following audit methodologies were used to provide assurance on the audit objectives. Details can be found in Table 1.

Table 1 – Audit Methodologies
Methodology Details
Interviews The team conducted interviews with staff at Head Office and with staff at various area offices selected based on location, composition of staff, language, etc. The purpose of the interviews was to obtain an understanding of VAC’s governance mechanisms and how they function.
Direct Observation The team observed governance processes at various VAC committees including SMC (7), CMC (12), DGPPRC (10) and Daily Ops (4).
Documentation Review The team reviewed departmental reports, Government of Canada audits and evaluations, organizational structure documents, terms of references, committee documentation, correspondence, as well as policies and regulations.
Survey The team prepared and distributed a survey to all VAC staff in January 2017 to obtain feedback on VAC’s governance structure. The tool was sent to 2,846 VAC employees across the country and was anonymous and voluntary. A total of 1,169 responses were received giving the survey tool a 41% response rate.

This audit engagement was planned and conducted in accordance with the Internal Auditing Standards for the Government of Canada.

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