January 17, 2019
Audit and Evaluation Committee (AEC) Meeting
January 17, 2019
9h00 to 11h30
30 rue Victoria
Gatineau, QC
Teleconference
Meeting Chair: Dyane Adam
Secretary to the Committee: Chantal Laberge
Attendees
External Members: Dyane Adam Chair and David Rattray.
Required attendees: Caroline Maynard, Information Commissioner; Layla Michaud, Deputy Commissioner, Investigations and Governance & Chief Financial Officer; and Stephen Campbell, A/Chief Audit Executive.
Invitees: Gino Grondin, Deputy Commissioner, Legal Services and Public Affairs; Riowen Abgrall, Principal, Office of the Auditor General (OAG); James Ellard, Director of Public Affairs; Amy Heron, Consultant.
Record of Decisions
Meeting summary
- Minutes and action items from November 8, 2018 meeting approved.
- Update on Institute of Internal Auditors (IIA) latest standards.
- Risk-based Audit and Evaluation plan (RBAEP) updated– New revised RBAEP will be sent by email.
- Information shared by the OAG, Finance, Investigations, Legal, Parliamentary Affairs & Communications.
Welcome and opening remarks
The Chair welcomed all attendees.
Minutes and action items from the November 8, 2018 meeting
The members approved the minutes from the November 8, 2018 meeting. They will be published on the OIC website.
No questions or comments with regards to pending action items.
Update on IIA latest standards - Presented by D. Rattray
A summary of the IIA Standards that reflects any recent changes by the Institute effective since January 2017 was presented. No major change or impact on the OIC.
Approval of Revised RBAEP – Presented by S. Campbell
The schedule of proposed Audits and Evaluations was updated and includes the addition of the information technology (IT) Threat Risk Assessment (TRA) and Threat Vulnerability Assessment (TVA) and changes are reflected in the revised RBAEP presented.
A number of sections were updated based on feedback from the Committee.
Action Item: The CAE will update the RBAEP and send a revised version by email.
Audit Update (IT TRA/TVA and Procurement) – Presented by S. Campbell
IT TRA / TVA will begin in March and be completed in fiscal year 2019-20.
Procurement internal audit contract awarded to Samson & Associates. To be completed by March 2019.
OAG Audit Plan - Presented by R. Abgrall
The OAG Principal presented the audit plan with focus on new risks identified, management’s response and changes to the standard auditor’s report. New accounting standards have no impact on the OIC. Minor changes to the materiality.
The members reviewed and discussed the information presented.
The committee confirmed to the OAG that there’s no change to Management responsibilities’ over prevention and detection of fraud and that they’re not aware of any fraud.
Finance Update – Presented by S. Campbell
The Deputy Chief Financial Officer (DCFO) presented the results of the OIC Budget Third Quarter Review for 2018-19 and an update on the 2019-20 estimated budget.
The members reviewed and discussed the information presented.
Departmental Plan – Presented by A. Heron
Status & key changes on the Departmental Plan were presented to the committee.
The members reviewed and discussed the information presented.
There will be an opportunity to update the Departmental Results Framework (DRF) during the 2019–20 fiscal year which includes targets, result indicators and other reporting measures related to the Office’s core responsibilities.
Action Item: Include information about financial risks related to temporary funding and IT infrastructure, network and cyber security risks. A draft Departmental Plan to be sent to Members the week of February 18, 2019.
Report on Investigations – Presented by L. Michaud
Deputy Commissioner, Investigations and Governance & Chief Financial Officer presented complaint statistics.
The members reviewed and discussed the information presented.
Legal Update – Presented by G. Grondin
Deputy Commissioner, Legal Services and Public Affairs presented an update on the current OIC Litigation files and next steps.
Parliamentary Activities and Communication Update – Presented J. Ellard
The Director of Public Affairs presented an update on Policy and parliamentary Affairs, Web Redesign, Outreach, conferences, and presentations.
In Camera Session
A brief In Camera discussion continued with the Commissioner, the Chair, and the External Member.
Next meeting
The next in person meeting will be held on May 16, 2019.