ARCHIVED - Follow-up Audit of the Federal Assistance Program (FAP)

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Audit

The Canadian Food Inspection Agency's (CFIA) internal audit function provides the President, senior officials and agency managers with an independent capability to perform audits of the resources, systems, processes, structures and operational tasks of the CFIA. It helps the CFIA accomplish its objectives by bringing a systematic, disciplined approach to assessing and improving the effectiveness of risk management, control and governance processes.

The internal audit function is accountable to the CFIA's Audit Committee, of which the President is a member. All internal audit findings and recommendations must be reported to the Audit Committee, and all audits must be carried out in accordance with federal policy and legislative requirements, including the 2009 Policy on Internal Audit and the 2006 Federal Accountability Act.

CFIA internal audit projects are selected based on highest significance during an annual agency planning process, which are then reflected in the Agency's Audit Plan for review by Audit Committee and approval of the President.

Overview

In 2010-2011, the Canadian Food Inspection Agency (CFIA) conducted an internal audit of the Federal Assistance Program (FAP).

The objective of the initial audit was to provide assurance that compliance exists with the terms and conditions, laws, regulations and other authorities affecting the expenditures and management of the FAP.

The initial audit included one recommendation, which was that the President should designate a senior CFIA executive accountable and responsible for the FAP

  • to establish a program entity; and
  • to ensure that the program meets all applicable governance, risk management and control expectations for a federally-funded contribution program.

This follow-up audit provides assurance that the findings and recommendation from the initial audit have been addressed.

The CFIA continually improves its programs and protocols. Management's commitment to addressing recommendations made by internal audits is a critical part of that continual improvement.

Key Findings

The follow-up audit reports that the recommendation of the initial audit has been addressed. A senior executive has been assigned overall accountability for the FAP.

A strong governance structure has been established for the FAP, with appropriate segregation of duties identified. All agreements entered into after November 2011 are required to use this process to be approved for funding.

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