OAG
Recommendation 1.33:
1.33 Recommendation. The Office of the Comptroller General of Canada should work with Aboriginal
Affairs and Northern Development Canada; Foreign Affairs, Trade and
Development Canada; Human Resources and Skills Development Canada; Transport
Canada; and Veterans Affairs Canada to see that the first full risk-based
assessments of internal controls over financial reporting, the identification
and the addressing of gaps and weaknesses, and the implementation of a
program of ongoing monitoring, as applicable, are completed without delay. |
Response from the Treasury Board of Canada
Secretariat on the OAG recommendation:
Agreed.
Consistent with its
responsibilities as set out in the Policy on Internal Control (the Policy),
the Office of the Comptroller General (OCG) will continue to work with
Aboriginal Affairs and Northern Development Canada; Foreign Affairs, Trade
and Development Canada; Human Resources and Skills Development Canada;
Transport Canada; and Veterans Affairs Canada on the completion of risk-based
assessments of internal controls. It will do so in a manner that fully
respects the responsibilities of deputy heads for implementing the Policy and
setting appropriate timelines for the assessments. Specific attention will be
paid to determining whether any significant changes in the implementation
plans are warranted and to supporting departments to address any issues that are
identified. The engagement of these five departments on these issues by the
OCG will be completed by March 31, 2014. |
Related actions to be taken by TBS further to the
response to the OAG:
The Office of
the Comptroller General has engaged directly with senior management of the
five departments and plans further discussions prior to March 31, 2014.
In addition,
further to a December 6 meeting with the five departments, the Office of the
Comptroller General (OCG) has reviewed departmental plans and timelines to
complete their risk-based assessments of internal controls. The OCG followed
up with each department during February 2014 to provide the results of the
OCG review of the plans and to raise or address any significant concerns. Once
the engagement process is complete, the OCG will develop a final report
covering the process, the review results and the final summary assessment
plan information. The OCG will share this report by March 31, 2014 with the
departments and others, as appropriate.
After March
31, 2014, the OCG will continue its assessment of the five departments
through a number of means and primarily through the Management Accountability
Framework (MAF), which has been part of standard practice for all departments
since the institution of the policy in 2009. |