Western Economic Diversification Canada
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Federal departments need to demonstrate measurable results for their spending and investments. The department collects and accumulates performance information to adequately demonstrate that departmental strategic results are achieved. This audit focused on performance measurement at the departmental level, building on a previous audit that focused on project performance information. The two audits were coordinated to avoid overlap. The results of the audit on Project Performance Information were integrated into the planning of this audit.

Audit Objectives

The objective of this engagement is to assess the processes and internal controls over:

  • The development of departmental performance measures and targets, and
  • The reporting on and use of performance results.

Key Risks

Management designs controls to mitigate risks. The audit is intended to provide assurance on the existence and effectiveness of management’s controls to mitigate the following risks:

  • Targets are not properly determined;
  • Performance information is incorrectly aggregated and reported;
  • Performance information is not correct or reliable;
  • Indicators are interpreted inconsistently; and
  • Performance information is not factored into decision making.

Scope and Methodology

The audit examined departmental performance measurement in place for the year 2010-11. The audit included processes for establishing targets and the subsequent accumulation and reporting of departmental performance information.

The audit gave consideration to a previous audit of project performance information and the results and findings from that audit were incorporated into the planning of this audit.

Audit work was conducted through interviews, documentation and database reviews.   


We would like to thank the management and staff of headquarters and the regions contacted for the timely cooperation and assistance provided to the audit team throughout the engagement.