Project 14
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Project Name Accelerated Infrastructure Program – Advisory and Multi-Phases Audit mandate |
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Client Natural Resources of Canada – Office of Audit Branch |
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Duration September to October 2009 [2 months] |
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Project Description |
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This mandate involving the reviews of IAP architectural and engineering projects for the NRCAN comprised two parts as part of Multi-Year Risk Based Audit Planning. Part 1: Consultation mandate – At the inception of the Accelerated Infrastructure Program, lead and managed a multi-phase operational and financial review to advise senior management. Developed phase 1 of the audit plan including an advisory component and conducted the preliminary survey. Part 2: Audit mandate – Reviewed the management accountability framework and reporting capabilities of the Accelerated Infrastructure Program. Prepared audit objectives, audit criteria, performed documentation review and conducted interviews with key stakeholders. Assessed risks and identified internal control weaknesses pertinent to service delivery, procurement, human resources, technology, partnership and other areas. Communicated internal audit concerns and followed-up on adequacy of the corrective measures. |
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Scope and objective |
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The goal of this audit was to provide reasonable assurance that business processes are adequately designed and implemented to manage the Accelerated Infrastructure Program. More specifically, this review for on the aspect of Cost Management; Schedule Management; Scope Management; Procurement; Quality Management; Risk Management; Management of Technical challenges. Review provides recommendation to senior management regarding financial and costing project cost estimates, business plans including Treasury Board Submissions. Review and provide recommendation for projects resources requirement and anticipated acquisition costs, operation and maintenance costs and both recurring and non-recurring costs. |
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Dollar Value |
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~ $ 84M over ~150 Construction Projects across Canada |
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Contribution of the proposed resource to the project |
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Part 1: Consultation mandate – Provided and documented a few facilitation session to key members of NRCan’s real property team to establish key objectives and element of the program design. Lead a preliminary review to review program organizational strategic planning and adequacy of the program design to fulfill program requirement. Advised senior management about the initial observation for potential improvement in response to six risk area identify in a preliminary risk assessment. Submitted a strategic plan to support the implementation of corrective action. Propose implementation of corrective action at the data governance and management level to adress the data integrity weaknesses. Lead the development of a mitigation strategies to facilitate the implementation of the strategic plan based on the strategic plan was based a risk management framework. In complement to some of the mitigation strategies, delivered a series of informal coaching session to management. Part 2: Audit mandate – Lead and managed the audit throughout the key audit process from the conduct stage to the debriefing of the preliminary report to Senior Management. Developed and used key audit tools to sufficiently and adequately support the findings of this audit as per the IIA Standards. Using a risk management framework, a series of audits criteria were identify to be part of the audit tool that was used to ensure the application of the audit plan throughout the mandate. Audit criteria were developed in accordance with the Institute of Internal Auditors and were also aligned with a typical PWGSC’s National Project Management System. Prepared and delivered a series of progress report presentations during weekly briefing session to senior management. Audit Program was incorporated into TeamMate EWP and aligned to specific Organization, Risk and Internal Control areas. Audit supporting documentation was maintained and cross-referenced in EWP TeamMate module. TeamCentral was used to coordinate the updating, reviewing and sign-off process. The EWP module was also used to raise exception/issue supported by findings with recommendation that were available for further review in TeamCentral. Recurring Interview Note, Sampling Calculator and Manual Testing procedure were incorporated to further enhanced TeamStore configuration. These templates were disseminated though TeamStore as best practice for other audit. This mandate is supporting business process transformation and it requires expertise in assessment of organizational role and responsibility. |
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Deliverables |
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Result will be available once the external audit committee has been debriefing and report has been approved for publication release on NRCan’s web site. |
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References: Joe Freamo Chief Audit Executive (613) 996-4940
Anne-Marie Muldoon, Manager, Management Accountability Framework (613) 947-0376 |
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Technological platform leverage during this mandate |
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