2.1 Audit Scope and Objectives
The audit examined the management control framework in place for overseas events. This included processes for planning, executing, and reporting of the three overseas events delivered in 2017. Commemoration Division and Task Force documentation was reviewed to test compliance with processes. The audit team also examined event approvals to verify compliance to Treasury Board (TB) policies and directives for the 2017 overseas events. The audit excluded the letters of agreement and memoranda of understanding with other parties. Access to overtime records proved to be a scope restriction.
The objectives of this audit were as follows:
- assess the adequacy of the management control framework of overseas events;
- assess compliance with TB policies and directives; and
- assess compliance with VAC business processes related to planning and delivery of overseas events.
The audit criteria are provided in Appendix A.
2.2 Methodology
The examination phase of the audit was conducted between September 2017 and May 2018. Direct observation of the delivery of overseas events commemorating the centennial of the Battle of Passchendaele also supported the Evaluation of Public Recognition and Awareness.
The audit findings and conclusions contained 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.
| Methodology | Purpose |
|---|---|
| File review of invoices, and event dockets | To assess compliance with business processes and TB policies and directives |
| On-the-ground observation of the Battle of Passchendaele overseas event | To assess the business processes, risk management and planning that supported the delivery of the event. |
| Documentation review | To assess compliance with business processes and TB policies and directives. |
| Data analysis of financial expenditures related to overseas events | To assess the adequacy of the management control framework |
| Interviews with VAC staff in Canada (i.e. Charlottetown, Ottawa) and France | To assess compliance with business processes and TB policies and directives, and to assess the adequacy of the management control framework |