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 PHAC corporate risk profile and agency risk management arrangements.
• Management Control Framework: The Audit Committee shall review, at least annually, Agency's internal control arrangements, including:
  • the effectiveness and efficiency of programs, operations and resource management, including safeguarding of assets;
  • the reliability of financial reporting; and
  • compliance with legislation, regulations, policies and delegated authorities.
• Internal Audit Function.

The Audit Committee shall:

• Recommend and periodically review this AC Charter for approval by the CPHO;
• Monitor the adequacy of resources of the internal audit function;
• Review and recommend for approval the annual risk assessment and the multi-year internal audit plan prepared by the CAE;
• Monitor and assess the performance of the internal audit function;
• Provide advice to the CPHO on the recruitment and appointment, as well as on the performance of the CAE;
• Receive and recommend for approval internal auditing reports and corresponding management action plans to address recommendations;
• Receive and review regular reports on progress against the internal audit plan, including an annual status report from the CAE on such progress;
• Receive and recommend for approval the annual assurance overview report prepared by the CAE;
• Be aware of audit engagements or tasks that do not result in a report directly to the PHAC-AC and be informed of all matters of significance arising from such work including request for consulting / advisory projects requiring more than 60 hours; 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 PHAC’s system of internal controls;
  • Document any significant concerns the committee may have in relation to the PHAC’s risk management, control and governance framework and processes;
  • Provide the committee’s assessment of the capacity and performance of PHAC’s internal audit function; and
  • Provide, as needed, recommendations for the improvement of risk management, controls and accountability processes, including recommendations for the improvement of PHAC’s internal audit function.

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