In April 2001, Treasury Board Secretariat (TBS) issued revised policies regarding audit, evaluation, and transfer payments. These policies replaced chapters 1, 2, 3-1 and 3-2 of the "Review Volume" of the Treasury Board Manual dated July 31, 1994; the revised policies added new responsibilities to departmental audit and evaluation functions. These included an increase in assurance audits; a broadening of the scope of the evaluation universe to include departmental policies and initiatives; substantial new work in areas of performance measurement; and the development of performance frameworks for assessing the internal management of Grants and Contributions (G&Cs).

These new policies follow the tabling in March 2000 of Results for Canadians: A Management Framework for the Government of Canada and aim to reinforce the Government's commitment to continuous management improvement and accountability for results.

To ensure compliance with Treasury Board requirements, Audit and Evaluation has revised its internal review policy to reflect the changes in the new TB policies. The policy has also been revised to reflect new governance, roles, and responsibilities around the audit and evaluation function internally.

Environment Canada Audit and Evaluation Policy (2005) (HTML) - (MS Word)