Audit of The Administration of Settlement Programs

Appendix C: Detailed Criteria for the Audit

Governance

Governance and Strategic Direction

  • Processes are in place to develop plans that align with departmental objectives.
  • Communication protocols exist for internal stakeholders.
  • Communication protocols exist for external stakeholders (e.g., other government departments, provincial ministries, non-governmental organizations, etc.).

Accountability

  • Processes exist to ensure that accountabilities and responsibilities are clearly delegated, communicated and adequately discharged.
  • A clear organizational structure is established and documented.

Risk Management

  • Processes are in place to identify, assess, mitigate and monitor risks.
  • Management appropriately communicates risk and risk management strategies to key stakeholders.
  • Planning and resource allocation consider risk information.

Performance measurement framework

  • Processes exist to ensure that planned results and outcomes are linked to organizational objectives.
  • Management monitors and reports on performance and considers performance information in decision making.
  • Controls are in place to ensure that performance measures are complete and accurate.

Internal controls

  • Appropriate controls are in place to ensure review of proposals.
  • Appropriate controls are in place to approve agreements.
  • Appropriate controls are in place to monitor agreements.
  • Appropriate controls are in place to administer disbursements.

 

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