2.0 About the audit
2.1 Audit Scope and Objectives
The objective of the audit is to provide assurance to senior management on the adequacy of the management control framework and to assess compliance with applicable policies and processes in the delivery of disability benefits to Survivors.
Scope
The scope of the audit includes Survivor benefit decisions (DP, DA or PSC) related to Veterans who passed away between January 1, 2019 and December 31, 2020 with Survivors in pay as of January 5, 2021.
The audit excluded:
- The quality of the decisions for service relation, entitlement and assessment for the Veteran; and
- Timeliness of Survivor benefit decisionsFootnote 6.
The audit criteria are provided in Appendix A.
2.2 Methodology
| Methodology | Purpose |
|---|---|
| Interviews | - Interviews were conducted with VAC staff and senior management to assess governance and controls, assess compliance with relevant guidelines and processes and to identify any potential opportunities to improve efficiency related to Survivor benefits processing. |
| Direct Observation | - Direct observation of processes was conducted with selected VAC staff to obtain an understanding of the Survivor benefits processing, to assess the effectiveness and adequacy of the controls and compliance with policies, guidelines and processes. |
| Documentation Review | - Documentation reviews were conducted to determine whether VAC employees have access to the appropriate tools and training (guidance, methodologies, and procedures) for processing Survivor benefits. - Review of departmental legislation was also conducted to ensure that VAC policies, guidelines and processes are aligned. |
| File Review | - Review of a sample of deceased Veterans files was conducted to assess compliance with applicable policies and procedures and whether controls are in place for processing Survivor benefits. |