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Internal Audit Plan 2013–2014 to 2015–2016

Elections Canada Audit Activities (2013–2014 to 2015–2016)

In addition to the assurance audit projects, Elections Canada's risks are also assessed through several ongoing mechanisms. Each year, the Internal Audit unit:

While the internal and external assurance tools in place take up a considerable amount of internal resources, they are instrumental to identifying, monitoring and mitigating corporate risks. Elections Canada will continue to refine these tools. The agency also recognizes the contributions of the Departmental Audit Committee in the areas of risk management and internal audit, and will seek to further leverage its experience by having it serve as an advisory body in areas of corporate interest, as needed.

Collectively, these activities and the assurance audits mentioned earlier constitute Elections Canada's planned audit activities and engagements for the 2013–2014 to 2015–2016 period. They are summarized in Table 3 below.

Table 3

Overview of Elections Canada's Audit Activities (2013–2014 to 2015–2016)
Audit Type Activity 2013–2014 2014–2015 2015–2016
Assurance Audits
  • Conduct assurance audits to assess and manage organizational risk
  • Security of Election-Period Lists of Electors and Election Workers (Electoral Events, Field Readiness and Event Management)
  • Professional Development Programs (Chief Human Resources Officer)
  • To be determined
Audit Type Activity 2013–2014 to 2015–2016
Follow-up Activities
  • Monitor and report on management action plan commitments from previous internal and external audits
  • Previous external audits
  • Completed internal audits
Continuous Auditing
  • Monitor and report on continuous auditing activities related to financial policies and controls, political financing quality assurance, and compliance with human resource polices
  • Financial Policies and Controls
  • Political Financing Quality Assurance
  • Compliance with Human Resource Policies
Assurance Tools
(please see
Annex C for a complete list of assurance tools)
  • Leverage external and internal instruments and reports to assess and manage organizational risk
  • External audits
  • Main Estimates
  • Statutory reports
  • Self-assessments
  • Program-level (sector) assessments and reports
  • Internal controls
  • Other corporate reports and tools