The 2008–11 Environment Canada Risk-Based Audit and Evaluation Plan outlines the mandate, organizational structure and resources for the Audit and Evaluation Branch, the approach employed in developing the plan, key priorities for FY 2008–09, and details of internal audit engagements and evaluation projects, together with the associated resource requirements.
Internal audit engagements and evaluation projects were selected based upon a risk assessment and a consultation and analysis process as described below. The External Audit Advisory Committee (EAAC) reviewed and recommended to the Deputy Minister the approval of the portion relating to the Internal Audit function (i.e., internal audit engagements and supporting strategic planning and coordination activities). The evaluation projects and supporting strategic planning and coordination activities were presented to the Departmental Evaluation Committee (DEC).
The plan is expected to be flexible to respond to changing circumstances and emerging issues. The External Audit Advisory Committee recommends to the Deputy Minister any changes to planned audit engagements upon advice from the Chief Audit Executive. The Departmental Evaluation Committee will approve any changes to planned evaluation projects upon advice from the Director General of Evaluation.