Western Economic Diversification Canada
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Executive Summary

The audit of Departmental Performance Measurement was identified in the Western Economic Diversification Canada’s approved 2011-2014 Risk-Based Audit Plan.

The purpose of the audit was to determine how well the department has designed and implemented controls over the collection, reporting, and use of departmental performance information. Collecting and reporting on department wide results using reliable data is critical to support planning decisions. This audit built upon the results of the internal audit on project performance information that was completed November 2011.

This audit examined the relevant processes and systems that were in place for the fiscal year 2010-11. The audit recognized the changes that are in progress since that period.

Findings and conclusions

Overall, the department has an adequate framework in place to accumulate performance information on a department wide basis. The department is currently reviewing its performance measurement framework with the intent on reducing the number of and streamlining its performance measures. 

The department can enhance how it documents and follows up on identified variances from targets. In addition, the department should improve the timeliness of its collection of final reports from recipients in order that the most timely results information is reflected in the annual departmental performance reports.

Statement of Assurance

In my professional judgement as Chief Audit Executive, sufficient and appropriate audit procedures have been conducted and evidence gathered to support the accuracy of conclusions reached.

The assurance is based on a comparison of the conditions, as they existed at the time, against pre-established audit criteria that were agreed upon with management.  The assurance is applicable to the policies and processes examined.  The evidence was gathered in accordance with Treasury Board policies, directives, and standards on internal audit for the Government of Canada.  The evidence has been gathered to be sufficient to provide senior management with the proof of the conclusions derived from this audit.

Donald MacDonald
Chief Audit Executive