Table of contents
Introduction
The Veterans Affairs Canada Departmental Audit Committee (DAC) was established in 2008. The Departmental Audit Committee is an independent committee comprised of three external members who work with the Deputy Minister, providing advice and recommendations; to ensure that an internal audit capacity exists that meets the needs of the Department.
What is a Departmental Audit Committee?
Most federal departments and agencies are required to establish an independent departmental audit committee under the Treasury Board Policy on Internal Audit. These committees are required to have a majority of external members who have been recruited from outside of the federal public administration.
Appointed DAC members are seasoned professionals with high-level business management skills and experience who provide objective advice and recommendations to the Deputy Minister on core areas of departmental management, control and accountability.
About Departmental Audit Committees
Departmental audit committees are essential to the Government of Canada’s efforts to ensure the stewardship and accountability of public funds.
All deputy ministers of large departments (all departments other than those designated as small departments and agencies) are responsible for establishing an independent departmental audit committee for their department. These committees provide deputy ministers with advice and review of their department’s spending control and accountability processes to assist in reducing risks and improving the department’s performance.
Mandate
Each departmental audit committee is responsible for establishing a charter that outlines the committee’s responsibilities and assists in the planning and performance of its work. This document is also used when monitoring and reviewing work performed by VAC management to obtain reasonable assurances about the fundamental activities of the Department.
The DAC, under the leadership of the Chair and in consultation with the Chief Audit Executive (CAE) and the Chief Financial Officer (CFO), is also required to prepare an annual planning calendar to ensure that all areas of responsibility are reviewed.
The following elements of work are to be addressed and used as a basis for its annual planning:
- Values and ethics
- Risk management
- Management control framework
- Internal audit function
- Office of the Auditor General and central agencies
- Follow-up on management action plans
- Financial statements and public accounts reporting
- Risk and accountability reporting
Each DAC must also prepare an annual report to assess the department’s internal control and internal audit systems, as well as to document any concerns.
Operations of the Departmental Audit Committee
The role, responsibilities, and operations of each departmental audit committee are to be documented in a terms of reference or charter that is approved by the Deputy Minister. This document is reviewed periodically by the Deputy Minister in consultation with other DAC members.
The DAC Chair will prepare, and present to other members, an annual plan to ensure that the ongoing responsibilities of the committee are scheduled and fully addressed.
The DAC meets at least four times a year and plans their meetings one year in advance so that departmental management and auditors can prepare the information and reports required to support the committee’s work.
Members of the Departmental Audit Committee
- Bruce Hirst, Chair (biography)
- Victoria Harnish (biography)
- Suman Kathuria (biography)
- Paul Ledwell, Deputy Minister (biography)
References
- Policy on Internal Audit
- Directive on Departmental Audit Committees
- Appointed Audit Committee Members
- Information about the Department and Agency Audit Committee
- General information on the appointment of Department and Agency Audit Committee (DAAC) members
Biographies
Bruce Hirst, Departmental Audit Committee Chair
An experienced financial professional and corporate services consultant as well as an Executive Coach, Bruce Hirst is the former CFO and Assistant Deputy Minister Corporate Services for a Security Agency of the Federal Government. Prior to this appointment in 2011, Bruce was Executive Vice President and Chief Financial Officer for London Health Sciences and St. Joseph’s Health Care, one of Ontario’s largest health care complexes.
Prior to entering the Health Care industry, Bruce had an extensive career in the federal public service, where he held a number of senior level positions. In 2008 he was appointed the Assistant Deputy Minister and Chief Financial Officer of the department of Foreign Affairs and International Trade, a $2.5 billion department with 160 embassies and missions worldwide. During the period 2002 to 2008, Bruce was Director General Finance at Natural Resources Canada, a science-based department conducting research and funding private sector initiatives to foster development and protect Canada’s resources. From 1992 to 2002, Bruce held positions of increasing responsibility in the Office of the Comptroller General and the Treasury Board of Canada.
Before entering the Public Service, Bruce spent a successful career in the Canadian Navy holding senior level positions in the finance, procurement and human resource areas, including special advisor to the Deputy Minister and Chief of the Defence Staff.
Bruce holds an honours BA from the University of Windsor, an MBA from the Ivey School of Business at the University of Western Ontario and is a graduate of the Canadian Forces Staff College. He is also a Chartered Professional Accountant and on the Board of Directors of several organizations.
Victoria (Vicki) Harnish, Departmental Audit Committee Member
Vicki Harnish is a retired public sector executive with extensive experience in strategic and operational planning; revenue and expenditure planning and control; accountability systems; governance; policy analysis, advice and implementation; and economic analysis. During her career with the Province of Nova Scotia, she served in several positions, including Public Service Commissioner, Secretary to Executive Council, Deputy Minister of Treasury and Policy Board, and Deputy Minister of Finance.
Vicki serves on a number of Boards, including chair of the Board of Commissioners of Halifax Dartmouth Bridge Commission and chair of the Public Health Agency of Canada Departmental Audit Committee. She has also served as a board member of several other organizations including the Investment Industry Regulatory Organization of Canada (IIROC), Statistics Canada Departmental Audit Committee, Health Canada Departmental Audit Committee, Nova Scotia Health Authority, and Mount Saint Vincent University.
With her extensive experience, Vicki is well positioned to address public policy and public interest considerations, governance and internal controls, risk management and communications. Ms. Harnish holds a Bachelor of Arts from Mount St. Vincent University, Master of Public Administration (Management) from Dalhousie University and ICD.D from the Institute of Corporate Directors.
Suman Kathuria, Departmental Audit Committee Member
Suman Kathuria is a senior quality and regulatory compliance professional in the life sciences and healthcare industry, holding a Ph.D. in Microbiology. With over 30 years of experience, she has occupied senior leadership roles in private and public sector pharmaceutical companies, including Bayer Canada, Therapure Biopharmaceuticals, Trillium Healthcare Products, and Piramal Pharma. Suman has transitioned to the role of an independent consultant and board director, leveraging her unique experience with regulatory agencies, such as Health Canada, the US FDA, and the European Medicines Agency, to help the industry develop, manufacture, import, test, package, and distribute human healthcare products.
With extensive knowledge of regulations, Suman designs quality management systems for new drug development companies across North America. She facilitates systems-based audits and risk assessments of life science companies to ensure regulatory compliance. Additionally, she assists the industry in making and executing strategic decisions regarding quality and compliance with regulations.
Experienced in building consensus and collaborations while maintaining productive working relationships, Suman is committed to ensuring patient safety. She fosters the development of cross-functional teams and instills enthusiasm that meets regulatory expectations and achieves business goals. She draws on her experience in life sciences, market access strategies for new products, Quality Risk Management, and regulatory compliance. With her extensive background, Suman is well-positioned to address public policy, governance, internal controls, risk management, and communications related to public interest considerations.
Suman also serves as a director on the Mississauga Library Board, demonstrating her commitment to community service and leadership.