The Audit Services Division

PHAC's Audit Committee

The Public Health Agency of Canada's Audit Committee (PHAC-AC) is an essential part of the audit regime established by the Policy on Internal Audit.

• Role of PHAC's Audit Committee
• Members of PHAC's Audit Committee
• PHAC's Audit Committee Charter
• Audit Committee Annual Report

Role of PHAC's Audit Committee

The role of PHAC's Audit Committee (PHAC-AC) is to ensure that the CPHO has independent, objective advice, guidance, and assurance on the adequacy of the Agency's control and accountability processes. In order to give this support to the CPHO, the Audit Committee should exercise active oversight of core areas of control and accountability in an integrated and systematic way.

The key areas of responsibility, outlined by Treasury Board Secretariat, that shall be addressed by the PHAC-AC are:

• Values and Ethics: The Audit Committee shall review, at least annually, the arrangements established by PHAC management to exemplify and promote public service values and to ensure compliance with laws, regulations, policies, and standards of ethical conduct.
• Risk Management: The Audit Committee shall review, at least annually, the corporate risk profile and departmental risk management arrangements.
• Management Control Framework: The Audit Committee shall review, at least annually, Agency's internal control arrangements, including the adequacy of management-led audit.
• Internal Audit Function.

The Audit Committee shall:

• Recommend, and regularly review, its internal Audit Committee Charter for approval by the CPHO;
• Regularly review the adequacy of resources of the internal audit function;
• Review and recommend for approval the risk assessment and the internal audit plan prepared by the Chief Audit Executive (CAE);
• Regularly review the performance of the internal audit function;
• Advise the CPHO on the appointment and performance appraisal of the Chief Audit Executive (CAE);
• Receive and recommend for approval internal auditing reports and management action plans to address audit recommendations;
• Be aware of audit engagements or tasks that do not result in a report to the committee, and be informed of all matters of significance arising from such work; and
• Prepare an annual report to the CPHO that shall:
  • Summarize the committee's activities undertaken and the results of its reviews;
  • Provide the committee's assessment of the Agency's system of internal controls;
  • Document any significant concerns the committee may have in relation to the Agency's risk management, controls and accountability processes;
  • Provide the committee's assessment of the capacity and performance of the internal audit function; and
  • Provide, as needed, recommendations for the improvement of risk management, controls and accountability processes, including recommendations for the improvement of the Agency's internal audit function.

The Audit Committee (AC) meetings will be held quarterly (4 times a year) and special meetings organized as required.