Upcoming Internal Audits and Evaluations over the next three fiscal years

A. All upcoming Internal Audits over the next three fiscal years

The Canadian Grain Commission’s Internal Audit activity temporarily suspended operation in July 2012 due to proposed legislative amendments and planned updates to Canadian Grain Commission user fees that are expected to come-into-force on August 1, 2013. The Internal Audit activity will be re-established in 2013-14. At that time, a risk-based audit plan will be developed to reflect the new Canadian Grain Commission organizational design and risk profile. The table below describes audits and other engagements continuing from the previous risk-based audit plan.

1. Name of Internal Audit	2. Internal Audit Type	3. Status	4. Expected Completion Date
Grain Research Laboratory – Administration	Assurance	In progress	Second Quarter 2013-14
Industry Services – Invoicing Process	Assurance	Planned	Fourth Quarter 2013-14
Finance – Policy on Internal Control	Advisory/Assurance (varies by phase)	Ongoing	Fourth Quarter 2013-14
Finance – Financial System Renewal	Advisory/Assurance (varies by phase)	Ongoing	Fourth Quarter 2014-15

B. All upcoming Evaluations over the next three fiscal years

The Canadian Grain Commission’s Program Evaluation function, reporting to the Chief Audit Executive, continues to focus on enhancing and establishing Performance Measurement Strategies and Performance Measurement and Evaluation Frameworks to support existing and new or redesigned program activities. As the Canadian Grain Commission is currently undergoing significant transformation, including changes to key programs, development of an Evaluation Plan is deferred until 2013-14.

1. Name of Evaluation	2. Program	3. Status	4. Expected Completion Date
TBD	TBD	N/A	N/A