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Appendix B: Audit Criteria

Audit Objective 1

An effective planning process for provider audits.
Audit Criteria Result
The National Investigative Unit (NIU) has clearly defined and communicated strategic direction and objectives, aligned with its mandate. Met
The NIU has a plan in place aimed at achieving its strategic objectives. Partially met
External and internal environments are monitored to obtain information that may signal a need to re-evaluate the annual audit plan. Met
VAC requests and receives sufficient, complete, timely and accurate information on NIU key activities. Partially met
Feedback from users and other stakeholders informs strategic and operational planning. Partially Met
The NIU and VAC assess the risks it has identified. Partially met
Planning and resource allocations consider risk information. Partially met
Formal channels of communication exist for people to report suspected improprieties to VAC and MBC. Partially met

Audit Objective 2

Adequate management of identified collectibles.
Audit Criteria Result
Financial management policies and authorities are communicated and understood. Partially met
Compliance with financial management laws, policies and authorities is monitored regularly. Partially met
Transactions are coded and recorded accurately and in a timely manner to support information processing. Partially met
Records and information are maintained in accordance with laws and regulations. Partially met
Reviews are conducted to analyze, compare and explain financial variances between amounts owed and amounts collected. Partially met
Authority, responsibility and accountability are clear and communicated. Partially met
VAC and the Contractor provide employees with the necessary tools, resources and information to support the discharge of their financial responsibilities. Partially met

Audit Objective 3

Effective resources expended in the pursuit of service provider audits.
Audit Criteria Result
External and internal environments are monitored to obtain information that may signal a need to re-evaluate the NIU's objectives and control environment. Met
VAC has identified appropriate performance measures linked to planned results for the work of the NIU. Partially met
The NIU provides employees with the necessary training, tools, resources and information to support the discharge of their responsibilities. Partially met
A clear and effective organizational structure is established and documented within VAC's Service Delivery and Program Management Division and the Contractor. Partially met
The NIU leverages, where appropriate, collaborative opportunities to enhance audit services. Partially met
The activities, schedules and resources needed to achieve objectives have been integrated into the budget. Partially met
Integrity of VAC's programs is protected. Partially met
The NIU reallocates resources to facilitate the achievement of objectives/results. Met
Appropriate and timely financial and non-financial reporting is communicated between the Contractor and VAC. Partially met
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