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BASCS Guidance

Audit and Evaluation Function Model

Introduction

This section covers the Audit and Evaluation Function, sub-functions, processes, activities, and transactions of common administrative business, commonly conducted in and across all government institutions to facilitate the delivery of programmes and services.

Links to relevant Audit and Evaluation policies and legislation

The Audit and Evaluation function has been modeled according to specific policies, legislations or documents related to Audit and Evaluation within the Government of Canada, in addition to a number of common laws, policies and publications that relate to all common administrative functions addressed within this BASCS Guide.

Common legislation:

Common Treasury Board Secretariat policies and publications:

A search for other links to policies that may relate to the Audit and Evaluation function can be undertaken by accessing the Treasury Board website, while links to related legislation can be further researched on the Justice Canada website.

Audit and Evaluation Function Business Process Model

According to our research and consultation process, we have identified a number of sequential sub-functions within the Audit and Evaluation business process model. These sub-functions, shown in black text in the diagram below, provide a foundation for BASCS classifications related to the Audit and Evaluation function.

Image 1


Audit and Evaluation Sub-function Business Process Model

A number of sequential activities in each sub-function management were identified for the Audit and Evaluation process. These activities, shown in black text in the diagram below, provide the next level of BASCS classifications related to the Audit and Evaluation function.

Image 2

Audit and Evaluation Function Draft Classification Model

This model records classification structure addresses the Audit and Evaluation function, the steps in the business process developed to fulfill the function (i.e., sub-functions), the activities associated with each of these sub-functions, and the transactions of administrative business concerning the audits and evaluation within the federal government-as commonly conducted in and across all government institutions to facilitate the delivery of programmes and services.

The four sub-functions of the Audit & Evaluation business process, listed in order of a life-cycle concept of managing an audit and/or evaluation function, are:

Audit & Evaluation - Plan
Audit & Evaluation - Implement
Audit & Evaluation - Monitor
Audit & Evaluation - Review (Knowledge Construction)

As a business process, these sub-functions are arranged in the following sequence:

Image 3

AUDIT & EVALUATION FUNCTION

PRIMARY NUMBERS AND SUB-FUNCTIONS

X.0 Audit & Evaluation - Comprehensive Matters

X.1 Audit & Evaluation - Plan

X.2 Audit & Evaluation - Implement

X.3 Audit & Evaluation - Monitor

X.4 Audit & Evaluation - Review

Note: the numeric coding system presented in this draft model classification structure is used for example purposes only. As of the date of this model, LAC has made no final decisions regarding the application of a standard coding system (including delimiters) to complement classification structures for common administrative records.



X.0 AUDIT & EVALUATION - COMPREHENSIVE MATTERS

The Audit & Evaluation - Comprehensive Matters record grouping is reserved for records of activities and transactions that relate to or affect, in a comprehensive the Audit & Evaluation function or the business process developed to fulfill that function (i.e., this record grouping is reserved for records of activities and transactions that relate to or affect all or most sub-functions of the Audit & Evaluation business process). Examples of such activities and/or transactions are:

  • developing, applying, monitoring, and/or evaluating policies, guidelines, systems, procedures, etc., that address or encompass all or most aspects of the Audit & Evaluation function and/or business process (example record types include: draft and approved policies, guidelines, procedures; draft and final requirements definitions for Audit & Evaluation information systems1; draft and final requirements definitions for comprehensive Audit & Evaluation learning programs2);
  • group activities and initiatives (e.g., those of committees, project teams, delegations, etc.) that focus on all or most aspects of the Audit & Evaluation function and/or business process (example record types include committee and/or work group meeting agenda and minutes, records of decisions, issue logs);
  • liaison activities that address or encompass all or most aspects of the Audit & Evaluation function and/or business process (example record types include documents of inter-organizational information sessions and/or collaborative initiatives);
  • reporting activities that address or encompass all or most aspects of the Audit & Evaluation function and/or business process (example record types include draft and final reports addressing the overall Audit & Evaluation function and/or business process).

1 Note: for records of activities relating to information technology systems, see the model records classification structure developed for the Management of Information Technology function.

2 Note: for records of activities relating to the delivery of learning programs, see the model records classification structure developed for the Human Resources Management function.

Note: records of activities and transactions that relate to specific aspects of the Audit & Evaluation business process (i.e., plan, implement, monitor and review) should be classified to those sections of this classification structure. Records that simultaneously address two or more, but not all, sub-functions of the business process should be classified to one of those sub-functions; the existence of these records should be noted in the descriptions of the related sub-function, activity, and/or transaction records groupings or, if appropriate, in the profiles of related individual documents (as a metadata 'cross-reference' element).

Example file codes and titles for: Audit & Evaluation - Comprehensive Matters

X.0-0 Audit & Evaluation - Comprehensive Matters - Policy Matters

(reserved for records related to developing, applying, monitoring, and/or evaluating policies that simultaneously address all or most sub-functions of the Audit & Evaluation function)

X.0-0-1 - GC Internal Audit Policies

X.0-0-2 - GC Evaluation Policies

X.0-0-3 - Requirements of the Treasury Board Policies on RBAF and RMAF

X.0-1 Audit & Evaluation - Comprehensive Matters - General Matters

(reserved for records related to the Audit & Evaluation - Comprehensive Matters record grouping but for which no specific file or file grouping has been created)

X.0-1-1 - Applying the Treasury Board Guide to the Monitoring of Audit and Evaluation

X.0-2 Audit & Evaluation - Comprehensive Matters - (Departmental/Sector/Branch) Audit & Evaluation Committee

(reserved for records related to the deliberations of the [departmental/sector/branch] Audit & Evaluation committee)

X.0-2-1 - Terms of Reference

X.0-2-2 - Cumulative Record of Decisions

X.0-2-2005/06 - Meetings Agenda and Minutes - Fiscal Year 2005-2006

X.0-3 Audit & Evaluation - Comprehensive Matters - Liaison Activities

(reserved for records related to internal or external relations on a spectrum of issues and/or initiatives that encompass all or most aspects of the Audit & Evaluation function)

X.0-3-1 - Procedures for Liaison with Private Contractors

X.0-3-CEIA - Centre of Excellence for Internal Audit

X.0-3-CEE - Centre of Excellence for Evaluation

X.0-3-IIA - Institute of Internal Auditors

X.0-3-CES - Canadian Evaluation Society

X.0-4 Audit & Evaluation - Comprehensive Matters - Reporting Activities

(reserved for records related to the activity of reporting to management on [departmental/sector/branch] audit and evaluation matters of a comprehensive nature not covered by any Audit & Evaluation sub-function)



[back to Audit & Evaluation Function - Primary Numbers and Sub-functions]

X.1 Audit & Evaluation - PLAN

This sub-function record grouping is reserved for records of activities and transactions that relate to or affect, in a strategic manner, the development of multi-year plans for audits and evaluations. Activities associated with the Audit & Evaluation - Plan sub-function may have a sequential relationship as follows:

Image 4

'Audit & Evaluation - Plan' entails the activities of:

  • gathering planning inputs including risks;
  • assessing and prioritizing audit and evaluation requirements;
  • documenting multi-year plans for audits and evaluations;
  • approving the plan(s); and
  • communicating the plan(s).

Example file codes and titles for: Audit & Evaluation - Plan

X.1-0  Audit & Evaluation - Plan - Policy Matters (reserved for records related to developing, applying, monitoring, and/or evaluating policies that specifically address the 'planning' sub-function of Audit and Evaluation)

X.1-0-1  - Requirements of the Federal Administration Act

X.1-0-2  - Planning implications of the Treasury Board Policies on Internal Audit, Transfer Payments and Evaluation

X.1-1  Audit & Evaluation - Plan - General Matters (reserved for records related to the Audit & Evaluation - Plan sub-function record grouping but for which no specific file or file grouping has been created)

X.1-2  Audit & Evaluation - Plan - Government Audit & Evaluation Planning Process (reserved for records related to the Government of Canada and external institution-specific planning processes that have Audit & Evaluation planning implications)

X.1-2-1  - Government of Canada Planning Cycle

X.1-2-2  - Strategic Planning

X.1-2-3  - Business Planning

X.1-3  Audit & Evaluation - Plan - Audit and Evaluation Planning Committee (reserved for records related to the deliberations of a [departmental/sector/branch] Audit & Evaluation planning committee)

X.1-3-1  - Terms of Reference

X.1-3-2005/06  - Meetings Agenda and Minutes - Fiscal Year 2005-2006

X.1-4  Audit & Evaluation - Plan - Gather (reserved for records related to activities associated with obtaining all planning inputs, including, but limited to

  • environmental scanning;
  • specifying the A&E universe;
  • corporate risk assessment;
  • identifying GC (especially TBS and OCG) requirements;
  • identifying external audits (e.g., OAG, PSC, OIC, OLC);
  • promised work in TB approved RMAFs and RBAFs;
  • carry-over items from previous years (incl. projects in progress);
  • audit and evaluation results, including findings from previous audit and evaluations whether from internal or external sources;
  • internal consultations;
  • work promised in third party agreements, whether in data sharing agreements or more general MOUs with other agencies;
  • government priorities;
  • departmental priorities; and
  • performance information)

X.1-5

  

Audit & Evaluation - Plan - Assess and Prioritise


(reserved for records that relate to the assessing and prioritizing of departmental auditing and evaluation requirements, including:
  • level of risk to the organization;
  • required work (mandatory);
  • resources (time, funds, staff, available skill sets);
  • gap analyses;
  • issues affecting appropriateness of timing (e.g. the introduction of new business processes or the end of programs);
  • validation of views on planning factors;
  • consultations (internal/external);
  • potential project list;
  • assign ment of priority to projects; and
  • consultations on internal and external priorities)

X.1-6

  

Audit & Evaluation - Plan - Document
(reserved for records related to documentation of the draft plan, identifying and documenting risks to its delivery and completion, obtaining clearance, translation, editing, and transmittal of the final draft plan)

X.1-7  Audit & Evaluation - Plan - Approve (reserved for records related to presenting the plan to management and obtaining their approval of it)

X.1-8  Audit & Evaluation - Plan - Communicate (reserved for records related to obtaining ATIP clearance, disseminating the plan, and preparing briefing notes and House cards)



[back to Audit & Evaluation Function - Primary Numbers and Sub-functions]

X.2 Audit & Evaluation - IMPLEMENT

This sub-function record grouping is reserved for records of activities and transactions that relate to or affect, in a specific manner, the implementation of the audit and evaluation plan through audit and evaluation projects. Activities associated with the Audit & Evaluation - Implement sub-function may have a sequential relationship as follows:

Image 5

'Audit & Evaluation - Implement' entails the activities of:

  • initiating and planning audits and evaluations on a technical and attribute level, and developing and setting related specifications;
  • conducting audits and evaluations including data collection, data analysis based on proscribed standards and criteria;
  • reporting on the audit or evaluation and the drawing of conclusions based on the evidence;
  • obtaining a response to audit and evaluation conclusions from management, in the form of a management action plan;
  • approving audit and evaluation reports; and
  • communicating results.

Example file codes and titles for: Audit & Evaluation - Implement

X.2-0  Audit & Evaluation - Implement - Policy Matters (reserved for records related to developing, applying, monitoring, and/or evaluating policies that specifically address the 'Implementing' sub-function of Audit and Evaluation)

X.2-1  Audit & Evaluation - Implement - General Matters (reserved for records related to the Audit & Evaluation - Implement sub-function record grouping but for which no specific file or file grouping has been created)

X.2-2  Audit & Evaluation - Implement - Government Audit and Evaluation Implementation Process (reserved for records related to the Government of Canada and external institution-specific Audit & Evaluation processes)

X.2-2-1  - Management of Major Crown Projects Policy (TBS)

X.2-3  Audit & Evaluation - Implement - Audit & Evaluation Implementation Committee (reserved for records related to the deliberations of a [departmental/sector/branch] committee focussed on implementing audit and program evaluation plans)

X.2-3-1  - Terms of Reference

X.2-3-2004/05  - Meetings Agenda and Minutes - Fiscal Year 2004-2005

X.2-3-2005/06  - Meetings Agenda and Minutes - Fiscal Year 2005-2006

X.2-4  Audit & Evaluation - Implement - Initiate and Plan (reserved for records related to initiating and planning audit and evaluation projects at the technical and attribute level, and developing and setting related specifications)

X.2-4-1  - Requirements of Treasury Board Policy for internal audits

X.2-4-2  - Requirements of Treasury Board Policy on evaluations

X.2-5  Audit & Evaluation - Implement - Conduct (reserved for records related to conducting audits and evaluations including such tasks as:

  • gathering background information;
  • gathering evidence;
  • analysing evidence;
  • preparing observations;
  • Audit program sign-off;
  • Evaluation work completed;
  • preparing working papers; and
  • validating evidence)

X.2-5-1  - Data collection tools and methodologies

X.2-5-2  - Analysis

X.2-6  Audit & Evaluation - Implement - Report (reserved for records related to the preparation of audit and evaluation reports for management, Parliament, and the public and includes such tasks as:

  • debriefing;
  • preparing drafts;
  • external quality assurance (e.g., peer review);
  • obtaining clearance;
  • translation;
  • editing;
  • addressing management letters concerning out-of-scope issues; and
  • transmission of the final draft)

X.2-7  Audit & Evaluation - Implement - Management Response (reserved for records related to the development of management action plan in response to audits and evaluations, and the assessment of these responses)

X.2-8  Audit & Evaluation - Implement - Approve (reserved for records related to the preparation of audit and evaluation reports for presentation to management and audit and evaluation committees)

X.2-9  Audit & Evaluation - Implement - Communicate (reserved for records related to obtaining ATIP clearance, dissemination of the plan, and preparation of briefing notes and House cards)



[back to Audit & Evaluation Function - Primary Numbers and Sub-functions]

X.3 Audit & Evaluation - MONITOR

This sub-function record grouping is reserved for records of activities and transactions that relate to or affect, in a specific manner, the monitoring of progress towards the implementation of the audit and evaluation multi-year plans at both the plan and audit/evaluation follow-up levels. Activities associated with the Audit & Evaluation - Monitor sub-function may have a sequential relationship as follows:

Image 6

'Audit & Evaluation - Monitor' entails the activities of:

  • following up on plan;
  • updating the plan;
  • approving the updated plan;
  • communicating the updated plan; and
  • following up on management responses.

Example file codes and titles for: Audit & Evaluation - Monitor

X.3-0  Audit & Evaluation - Monitor - Policy Matters (reserved for records related to developing, applying, monitoring, and/or evaluating policies that specifically address the 'monitoring' sub-function of Audit and Evaluations)

X.3-1  Audit & Evaluation - Monitor - General Matters (reserved for records related to the Audit & Evaluation - Monitor sub-function record grouping but for which no specific file or file grouping has been created)

X.3-2  Audit & Evaluation - Monitor - Government Process for Monitoring Audits and Evaluations (reserved for records related to the Government of Canada and external institution-specific processes addressing monitoring of internal audits and evaluations)

X.3-3  Audit & Evaluation - Monitor - Audit & Evaluation Monitoring Committee (reserved for records related to the deliberations of a [departmental/sector/branch] committee focussed on monitoring audits and evaluations)

X.3-3-1  - Terms of Reference

X.3-3-2005/06  - Meetings Agenda and Minutes - Fiscal Year 2005-2006

X.3-4  Audit & Evaluation - Monitor - Liaison Activities (reserved for records related to internal or external relations on issues and/or initiatives relating to audits and evaluations)

X.3-5  Audit & Evaluation - Monitor - Follow Up (on Audit and Evaluation plans) (reserved for records related to assessing changes to the multi-year audit and evaluation plans including:

  • changed environment;
  • changed priorities;
  • changed risks;
  • changed resources (time, funds, staff) vs. planned utilization; and
  • performance against targets)

X.3-6  Audit & Evaluation - Monitor - Follow Up (on Management Action plans) (reserved for records related to progress made on management action plans in response to audits and evaluations as well as revisions to these plans)

X.3-7  Audit & Evaluation - Monitor - Update (Audit and Evaluation plans) (reserved for records related to updating audit and evaluation plans)

X.3-8  Audit & Evaluation - Monitor - Approve (updated plans) (reserved for records related to approving updated Audit & Evaluation plans)

X.3-9  Audit & Evaluation - Monitor - Communicate (updated plan) (reserved for records related to disseminating the updated plan including the preparation of reports, briefing notes and House Cards)



[back to Audit & Evaluation Function - Primary Numbers and Sub-functions]

X.4 Audit & Evaluation - REVIEW

This sub-function record grouping is reserved for records of activities and transactions that relate to or affect, in a specific manner, the holistic analysis, reporting, and communication of the state of the institution based on audits and evaluations. Activities associated with the Audit & Evaluation - Review sub-function may have a sequential relationship as follows:

Image 7

'Audit & Evaluation - Review' entails the activities of:

  • analyzing holistic results of audits and evaluations to reflect on the overall state of the institution as well as its audit and evaluation function;
  • reporting on the analysis; and
  • communicating the results.

Example file codes and titles for: Audit & Evaluation - Review

X.4-0  Audit & Evaluation - Review - Policy Matters (reserved for records related to developing, applying, monitoring, and/or evaluating policies that specifically address the 'Review' sub-function of the Audit and Evaluation function)

X.4-1  Audit & Evaluation - Review - General Matters (reserved for records related to the Audit & Evaluation - Review sub-function record grouping but for which no specific file or file grouping has been created)

X.4-2  Audit & Evaluation - Review - Government Process for the Review of Audits and Evaluations (reserved for records related to the Government of Canada and external institution-specific processes for the global or holistic review of the results of audits and evaluations)

X.4-3  Audit & Evaluation - Review - Audit and Evaluation Review Committee (reserved for records related to the deliberations of a [departmental/sector/branch] committee whose focus is the global or holistic review of the results of audits and evaluations)

X.4-3-1  - Terms of Reference

X.4-3-2004/05  - Meetings Agenda and Minutes - Fiscal Year 2004-2005

X.4-3-2005/06  - Meetings Agenda and Minutes - Fiscal Year 2005-2006

X.4-4  Audit & Evaluation - Review - Liaison Activities (reserved for records related to internal or external relations on the global or holistic review of the results of audits and evaluations)

X.4-5  Audit & Evaluation - Review - Analyse (impacts) (reserved for records related to aggregating audit and evaluation project results and the uptake of recommendations, and to the global or holistic review of performance relating to implementation of the audit and evaluation plan including information, intelligence and knowledge gained [often in the form of "lessons learned"])

X.4-6  Audit & Evaluation - Review - Report (reserved for records related to:

  • reporting performance of the Audit and Evaluation function;
  • providing Audit and Evaluation management input into the DPR and RPP or into ad hoc or annual reports;
  • reporting on lessons learned; and
  • making holistic observations based on meta-audit and meta-evaluation findings)

X.4-7  Audit & Evaluation - Review - Communicate (reserved for records related to the activity of disseminating 'Review' reports including their preparation and the preparation of briefing notes and House Cards)

[back to Audit & Evaluation Function - Primary Numbers and Sub-functions]

Legislative and Government Policy Requirements for BASCS Audit and Evaluation Draft Classification Model

Click here to check the status of the legislative and government policy requirements for BASCS Audit and Evaluation draft classification model.

Sample Conversion Plans for Audit & Evaluation Records

Sample conversion plans for Audit and Evaluation records will be appended as they become available. Click here to check the status of sample conversion plans.

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