Audit and Evaluation

Overview

Consistent with the Treasury Board policy on audit and evaluation, the mandate of Audit and Evaluation is multi-fold.

Firstly, through its audit service, Audit and Evaluation provides risk-based assurance services to senior management on the soundness of risk management strategies and practices, management control frameworks, systems and practices, and, information for decision-making and reporting.

Secondly, through its Evaluation Services, managers design or improve the design of policies, programs and initiatives that clearly define expected results and that embody sound performance measurement, reporting and accountability provisions at their outset. It also provides, where appropriate, periodic assessments of policy or program effectiveness, impacts both intended and unintended, and alternative ways of achieving expected results.

Thirdly, Audit and Evaluation is the policy centre for management reviews (MR) and quality assurance (QA). The MR/QA Program directly contributes to the integration of risk assessment and management throughout all RCMP Business Lines. It also serves to assist the RCMP by enhancing the professional delivery of all services to clients, partners, and stakeholders, as well as, identifying best practices, and effectively communicating them in an effort to support excellence in operations and management.

The approach of Audit and Evaluation is a collaborative one, combining the business knowledge of its clients with the audit and evaluation expertise of its resources. It assesses the balance between risk, control and the achievement of objectives.

Mandate

Internal Audit provides the Commissioner and the Comptroller General with added assurance on risk management, control and governance processes. It also provides consulting services in the areas of control and risk frameworks.

Role

In support of senior management's governance responsibility, Internal Audit provides independent and objective assessments of the relationship between risk, control and the achievement of RCMP's objectives.

Risk-Based Audit Services

The core business of Internal Audit is to provide senior management with audit assurance services. As well, we will also provide audit consulting services specifically in the areas of risk and control frameworks.

Audit Assurance Services

We evaluate the RCMP's system of internal control (resources, systems, processes, culture, structure and activities) which support the:

• reliability and integrity of financial and operational information
• effectiveness and efficiency of operations
• safeguarding of assets
• compliance with laws and regulations

Audit Consulting Services

We provide advice to management in the areas of risk and control. Consulting engagements are primarily aimed at areas that do not easily lend themselves to traditional audit work such as areas under development or new initiatives.

Our consulting services promote a more proactive approach to internal auditing and help guide management decision-making by identifying issues, improvement opportunities, and high-level controls that could be implemented to mitigate risks.

Audit Approach

Our approach is a collaborative one, combining the business knowledge of our clients with the control and risk expertise of our internal auditors. The approach assesses the balance between risk, control and the achievement of objectives.

Audit Methodology - 5 Step Process

• Step 1: Plan the audit - Establishes the criteria against which an entry will be measured. The criteria sets out "what should be" occurring.
• Step 2: Conduct the audit - Gathers information and conducts analyses to determine the condition or current state. Identifies any gaps between "what should be" and "what is".
• Step 3: Report the audit results - Documents the audit results and outlines recommendations to mitigate the gaps.
• Step 4: Initiate a management action plan - Managers develop an action plan detailing how they propose to address the audit results.
• Step 5: Follow-up - Follow-ups document the progress made by management in addressing their action items.