2.0 About the Audit

2.1 Audit Objectives and Scope

The two objectives of the audit were to assess if:

• VAC has a governance framework that ensures adequate oversight of VAC activities and supports the delivery of results
• VAC’s governance mechanisms adequately establish, document and communicate the strategic direction for the organization, and support the continuing alignment of its strategic and operational plans to its strategic direction through monitoring of their implementation and performance.

The scope of the audit included VAC’s internal governing mechanisms including:

• Management committees (Senior Management Committee, Directors General Policy and Program Review Committee, Corporate Management Committee, and Daily Ops) which are chaired by Director General level positions and above;
• Organizational structure;
• Roles and responsibilities;
• Performance measurement; and
• Management of risk.

The scope of the audit did not include:

• Interdepartmental committees;
• The Office of the Minister of Veterans Affairs; and
• The Office of the Veterans Ombudsman.

The audit covered the time period of April 1, 2014 to March 31, 2017. The audit criteria are provided in Appendix A.

2.2 Methodology

The following audit methodologies were used to provide assurance on the audit objectives. Details can be found in Table 1.