2.1 Audit Scope and Objectives
The objective of the audit was to provide assurance to senior management on the adequacy of Departmental HR staffing and pay processes and the effectiveness of systems in place to deliver HR staffing and pay related services.
The audit examined VAC’s HR staffing and processes for the period of April 1, 2018 to February 28, 2019 for HR staffing transactions and the period of April 1, 2018 to April 30, 2019 for pay transactions.
More specifically, the audit examined the following focus areas with respect to HR staffing and pay business processes: HR planning, roles and responsibilities, service standards, and monitoring and reporting. The audit criteria are provided in Appendix A.
2.2 Methodology
The audit findings and conclusions contained in this report are based on sufficient and appropriate audit evidence. This audit was conducted in conformance with the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing as supported by the results of the quality assurance and improvement program. The results expressed in this report are based on conditions as they existed at the time of the audit and apply only to the entity examined.
The audit approach included interviews with key departmental officials and stakeholders; a review of relevant documentation, processes, service standards, and guidelines as related to HR operations and planning; a detailed analysis of a sample of HR staffing and pay files (approach to not overlap with Public Service Commission (PSC) audit methodology); and, an analysis of findings from interviews, walkthroughs, document reviews and detailed testing.