Audits and Evaluations

The Audit and Evaluation Branch (AEB) provides the Deputy Minister, senior officials and departmental managers with an independent capability to perform audits, evaluations, reviews and investigations that are consistent with departmental and central agency policies. AEB responds to departmental priorities and helps departmental managers enhance the efficiency, effectiveness and economy of operations. The branch also provides support and advice on a number of initiatives, including performance measurement for departmental sectors.  AEB is also responsible for the Office of Internal Disclosure under the Public Servants Disclosure Protection Act (PSDPA).

Audit Directorate

The Audit Directorate provides assurance services on all important aspects of the Department's risk management strategy and practices, management control frameworks and practices, and information used for decision making and reporting. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to assessing and improving the effectiveness of risk management, control and governance processes. Internal audits are carried out in accordance with the Departmental Risk-based Audit Plan, approved by the Deputy Minister. Audit projects are selected based on higher risk or significance during an annual departmental risk-based planning process. The internal audit function is responsive to emerging policy and legislative requirements, including the 2009 Policy on Internal Audit and the 2006 Federal Accountability Act.

Evaluation Directorate

The mandate of the Evaluation Directorate is to provide quality, independent and professional evaluation services, founded on sound values and ethics, to support informed decision making and enhanced performance and accountability. The vision of the Evaluation Directorate is to be a recognized source of expertise that works with managers to promote excellence in achieving Industry Canada's strategic outcomes.

The Evaluation Directorate is responsible for evaluating the performance and effectiveness of departmental programs, policies and initiatives. In addition, its Director is responsible for signing off on all Treasury Board submissions. The Evaluation Directorate also provides support and advice on a number of initiatives such as performance measurement, performance measurement strategies, evaluability assessments and implementation reviews.

Practice Management Directorate

The Practice Management Directorate (PMD) is responsible for applying specialized knowledge of both the audit and evaluation functions; supporting the implementation of the audit policy; directing the development of practice management standards, guidelines and tools to enable coherence and consistency across both functional areas; and bringing about operational synergies. The PMD is also responsible for preparing the Departmental Audit Committee and the Departmental Evaluation Committee. The PMD provides independent oversight in the development of a common infrastructure base to support both the audit and evaluation functions. The PMD also establishes management practices and processes to monitor and follow up on audit and evaluation findings and recommendations.

Special Reviews Directorate

The Special Reviews Directorate is responsible for providing leadership in conducting special and forensic investigations and for providing support in assessing wrongdoing disclosures under the Public Servants Disclosure Protection Act(PSDPA). The Directorate is also responsible for implementing key fraud risk management activities, including periodic fraud risk assessments and a continuous auditing function.