2.0 About the Audit
2.1 Audit Scope and Objectives
The objective of this audit was to assess VAC’s compliance with the TB Directive on Travel, Hospitality, Conference and Event Expenditures. The period covered was April 1, 2014 to June 30, 2014. Excluded from the scope was Ste. Anne’s Hospital, due to its pending transfer to the province of Quebec, as well as Audit and Evaluation Division, in order to maintain appropriate independence.
The audit criteria are provided in Appendix A.
2.2 Methodology
This audit was conducted in conformance with the Internal Audit Standards as outlined by the Institute for Internal Auditors, and is aligned with the Internal Audit Policy for the Government of Canada, as supported by the results of the Quality Assurance and Improvement Program. Table 1 outlines the audit methodologies used.
| Methodology | Summary |
|---|---|
| Documentation Review | Verified that internal policies and procedures were current and aligned with guidance and requirements issued by the Treasury Board Secretariat. |
| Interviews | Conducted with finance staff responsible for the development of policy, processing claims, approving expenditures and proactive disclosure. The purpose of these interviews was to gain an understanding of key activities and assess compliance. Conducted with staff responsible for reviewing and submitting travel claims. The purpose of these interviews was to gain an understanding of the process and identify any potential challenges or training needs. |
| Direct Observation | Observed processes to assess compliance with requirements. |
| File Review | Assessed compliance as well as the time taken to make decisions. The following reviews were completed:
|
- Date modified: