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Environment Canada’s
Risk-Based Audit and Evaluation Plan
2008–2011

May 2008

Audit and Evaluation Branch

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4.0 PRIORITIES AND ACTIVITIES FOR 2008–09

4.1 Strategic Priorities

For fiscal year 2008–09, the Audit and Evaluation Branch will focus its resources and efforts on a number of priority areas:

• providing ongoing support to the External Audit Advisory Committee and the Departmental Evaluation Committee;
• strengthening the follow-up process for audit and evaluation recommendations;
• working with management to strengthen the process for responding to OAG environmental petitions;
• conducting various audit activities in support of providing a first annual holistic opinion to the Deputy Minister on departmental controls, governance and risk management;
• participating in the TBS-led pilot practice inspection of internal audit function;
• preparing to respond to the new TBS Evaluation Policy;
• ensuring appropriate and effective support for departmental strategic review; and
• implementing the Branch Human Resources Plan strategies.

4.2 Internal Audit Engagements

Table 1 describes the internal audit engagements planned for 2008–11 and identifies resource requirements in person months (PM) and dollars for 2008–09.

Key changes from last year’s plan are as follows:

• The audit of the Technology Infrastructure Directorate originally planned for 2007–08 was postponed to 2008–09 following a senior management decision.
• The Data Gathering on Fundamental Controls project, originally planned for 2007–08, was changed to a two-phased approach project: Part I, to conduct a Gap Analysis of Fundamental Controls, which was carried out in 2007–08; and Part II, Data Gathering on Fundamental Controls, which will be carried out during 2008–09. 
• The audit of Official Languages, originally planned for 2008–09, was postponed to 2009–10 to allow sufficient time for the implementation of the departmental official languages action plan.  
• The audit of Classification, originally planned for 2008–09, was postponed to 2009–10 to take into consideration new process and strategies currently being implemented.
• The audit of the Chief Information Officer Branch, the audit of the Unified Radar Processing Application, and the audit of the Information Management Directorate, originally planned for 2008–09, were postponed to 2009–10 considering that the implementation of the IM/IT Audit Plan was delayed by a year.  
• The follow-up audit to the Travel audit, originally planned for 2008–09, was removed as a stand-alone project as progress on the implementation of recommendations will be monitored through the project on Internal Audit Follow-ups scheduled for 2008-09.
• The audit of the Financial Statements, originally planned for 2008–09, was removed as it will be addressed through other audits identified in the Financial Audit Plan.
• The audit of Cash Advances, originally planned for 2008–09, was removed as it is considered to be a low materiality and low risk area.

In addition, the following three new audit engagements will be carried out during 2008–09:

• The Accounts Payable at Year-end audit was identified as a high risk area in the Financial Audit Plan.
• The Accounts Receivable audit was considered to be material and also identified as a high risk area in the Financial Audit Plan.
• The project Internal Audit Follow-ups will allow the branch to monitor progress on the implementation of past audit recommendations.

Office of the Comptroller General Internal Audit

Under the Policy on Internal Audit, the Comptroller General can direct departments to conduct sectorial and horizontal audits. The internal audit group is expected to provide support to these audits. As of this date, the Office of the Comptroller General has identified potential subjects of horizontal audits for the next three year in which internal audit will be involved. Table 1 of the plan reflects those horizontal audits.

4.3 Evaluation Projects

Table 2 describes the recommended evaluation projects for the next three years including interdepartmental evaluations being carried out by other departments in which Environment Canada evaluation will be involved. Resource requirements in person months and dollars for 2008–09 are also included.

The key changes from last year’s plan are:

• The interdepartmental evaluation of the National Agri-environmental Standards Initiatives (NAESI), the Federal Contaminated Sites Action Plan and the Chemicals Management Plan Evaluation Plan originally planned for 2007–08 were carried over into 2008–09.
• The evaluation of the departmental Climate Change – National Inventory (i.e., Canada’s Greenhouse Gas Inventory), originally planned for 2008–09, was postponed to 2009-10 as a result of management discussion.
• The evaluation of the Risk Assessment and Risk Management processes under CEPA 1999, originally planned for 2008–09, was postponed to 2009–10 to allow sufficient time for the Quality Management System (QMS) to be put in place.
• The evaluation of the Strategic Environmental Assessment (SEA), originally planned for 2008–09, was postponed to 2009–10 to consider the outcome of the interdepartmental evaluation of the SEA scheduled for 2008–09.
• The evaluation of the Weather Prediction program originally planned for 2008–09 was postponed to 2009–10 to take into consideration the Weather Predictions Evaluation Plan, findings from the evaluation of the Meteorological Services of Canada (MSC) Transition completed recently, and audits carried out and currently under way by the OAG and CESD in areas related to weather.
• The evaluation of the National Aboriginal Strategy, originally planned for 2008–09, was postponed to 2010–11 to allow time to develop and implement a strategy. 
• The evaluation of the International Strategy, originally planned for 2008–09, was removed since an international strategy has not yet been developed. At the same time, this is an area which already receives a lot of attention. For example, the CESD completed an audit on the International Environmental Agreements in March 2008.
• The evaluation of the Sector Sustainability Tables, originally planned for 2008–09, was removed since it is no longer relevant for the Department to evaluate.
• The evaluation of an Ecosystem Initiative, originally planned for 2008–09, was removed since the management review conducted in fall 2007 and the results of the Georgia Basin Action Plan (GBAP) evaluation informed and supported the renewal of the departmental commitments to the ecosystem initiative approach.
• The evaluation of Water, originally planned for 2008–09, was removed given that there is no strategy in place. In Budget 2007, the Government of Canada announced the National Water Strategy to ensure clean and safe water to Canadians. The CESD conducted an audit on the Safety of Drinking Water in 2005 and is planning to carry out an audit on the Safety of Tap and Bottled Water in February 2009.
• The evaluation of the Departmental Climate Change Science, originally planned for 2008–09, was removed since a comprehensive interdepartmental evaluation plan for Canada’s Clean Air Agenda is being developed (and will cover climate change). The evaluations will begin in 2009–10. Environment Canada has also been involved in the five chapters of the 2006 Report of the Commissioner of the Environment and Sustainable Development dealing with climate change.

In addition, the following eight new evaluation projects will be carried out during 2008–09 to meet evaluation commitments made in Treasury Board submissions:

• Building Public Confidence in Pesticide Regulation and Improving Access to Pest Management Products
• Invasive Alien Species Strategy
• Canadian Environmental Sustainability Indicators (CESI)
• Clean Air Regulatory Agenda (CARA) – Thematic Evaluation Plan
• Adaptation – Thematic Evaluation Plan
• Horizontal Management Accountability and Reporting Framework (HMARF) for the Clean Air Agenda – Thematic Evaluation Plan
• International Actions – Thematic Evaluation Plan
• Clear Air Community Partnerships – Thematic Evaluation Plan

There are also seven new evaluation projects that will be carried out during 2008–09 to meet the Federal Accountability Act requirement to evaluate grants and contributions (Gs & Cs) programs:

• Grants to support Environmental Research and Development
• Contributions to support Environmental Research and Development
• Contributions to support Environmental and Sustainable Development Initiatives
• Contributions to support Canada’s International Commitments
• EcoAction Funding
• Habitat Stewardship Contribution Program
• Environmental Damages Fund

4.4 External Audits and Studies

A number of external audits and studies are under way or planned for Environment Canada programs/functions by external organizations such as the Office of the Auditor General, the Commissioner of the Environment and Sustainable Development, the Public Service Commission, the Access to Information Commissioner, and the Commissioner of Official Languages. These external audits and studies were taken into account in our planning process to eliminate duplication of effort. Table 3 lists the external audits and studies under way or to be carried out during the period covered by this plan.

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