2.1 Audit objectives and scope
Audit objectives
The objectives of the audit were:
- To assess whether VAC had adequate controls in place to ensure entitled Veterans’ IRB for both first applications and recalculations is calculated in accordance with policy; and
- To assess whether VAC has adequately managed risks concerning income offsets.
Scope
The scope of the audit included the internal controls, legislation, policies, business processes, decisions and other documentation related to an entitled Veteran’s IRB calculation and the support for income offsets between 1 April 2020 and 31 March 2022. The audit excluded entitlement decisions for the IRB and decisions regarding the Rehabilitation Program and DEC. Also excluded from the audit were any applications by survivors and orphans, appeals and financial payment controls over IRB payments.
The findings and conclusions in this report are based on sufficient and appropriate audit evidence gathered in accordance with procedures that meet 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 opinions 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 criteria are provided in Appendix A.