2.1 Audit Scope and Objectives:
The objective of the audit was to assess whether the VAC contracting unit had effective systems and adopted good management practices to ensure that goods and services were managed and coordinated efficiently to meet the department’s needs.
The scope of the audit included a review of performance data, initiatives, and best practices related to the contracting function at VAC. The audit covered performance data and initiatives from April 1 2016, to December 31, 2019.
The following areas are excluded from the audit:
- Compliance with internal and external policies and procedures.
- Fraud examination.
2.2 Scope Limitation:
Due to limitations in obtaining data from other departments as a result of the COVID-19 pandemic, the audit team was unable to do a workload and resource utilization analysis as a benchmarking exercise.
The audit findings and conclusions contained in this report are based on sufficient and appropriate audit evidence. This audit was conducted in conformance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing as supported by the results of the quality assurance and improvement program. The opinions expressed in this report are based on conditions as they existed at the time of the audit and apply only to the entity examined.
Additional information including the audit criteria and methodology are provided in Appendix A.