The Commissioner of Official Languages has a
broad mission. It is the Commissioner's duty under section
56 of the Official Languages Act to take all actions
and measures needed to ensure recognition of both official
languages and compliance with the spirit of the Act in the
administration of the affairs of federal institutions. Among
other things, the Commissioner has the power to initiate and
conduct investigations, including audits.
1.0 Introduction
The Official Languages Act imposes
certain obligations on federal institutions and some privatized
institutions with respect to service to the public, language
of work, equitable participation, the development of official-language
communities, and promoting the use of English and French in
Canadian society.
As the Commissioner is an Officer of Parliament,
she must have the information necessary to assess the extent
to which the status of each official language is being upheld
in the administration of the affairs of federal institutions.
The ability to audit is essential in order for the Commissioner
to gather the information needed to address non-compliance
with the Act, and thereby carry out the mission conferred
upon her by Parliament.
Treasury Board (TB) also has audit responsibilities
under part VIII of the Official Languages Act and
as an employer. It must monitor and audit all federal institutions
(except the Senate, the House of Commons, and the Library
of Parliament) to ensure that they comply with the principles,
instructions, and regulations of parts IV, V, and VI of the
Act. This responsibility may be described as internal audit,
while the Commissioner acts as an external auditor. In this
regard, the Commissioner of Official Languages plays a role
similar to that of the Auditor General of Canada, who conducts
independent or external audits of institutions, even though
they may have their own internal audit function.
For a number of reasons, however, Treasury
Board Secretariat's traditional control over compliance with
the Official Languages Act is becoming increasingly
limited. First, TB has given departments greater responsibility
for conducting their own internal audits. Second, with the
privatization of a number of organizations that remain subject
to the Act and the granting of greater autonomy to others,
there are now numerous organizations that feel less obligated
to TB. Third, a number of programs have been devolved to the
provinces and territories. As such, there is a broad array
of services to the public over which the Government exercises
less control with regard to the application of the Act.
As an independent observer who must report
accurately to Parliament on the linguistic situation of institutions,
the Commissioner relies on information from a variety of sources
to make an objective assessment. This includes the management
reports submitted to central agencies by the institutions
themselves.
As a result of major changes that have been
made to the federal administration over the last few years,
its linguistic health is becoming more difficult to assess
accurately. Under these new circumstances, it is crucial that
an independent officer ensure adequate monitoring of the institutions
subject to the Act in order to inform Canadians and their
representatives on the Senate and the House of Commons Standing
Committees on Official Languages of how well linguistic rights
are being upheld. The Commissioner of Official Languages must
be able to validate the information provided through audits.
2.0 Purpose of the Policy
This document sets forth the basis of the
External Audit Policy of the Office of the Commissioner of
Official Languages, and the operational framework for its
audit activities in the various institutions subject to the
Official Languages Act. The Policy also describes
the responsibilities of management at the Office of the Commissioner
of Official Languages for audits.
3.0 Policy Statement
The Office of the Commissioner of Official
Languages conducts independent external audits of institutions
subject to the Official Languages Act to determine
whether they are respecting the Act's requirements.
The new External Audit Policy emphasizes
prevention by identifying shortcomings as they emerge, and
before they become systemic problems. The purpose of the audit
is to assess how well various institutions are carrying out
their obligations in the implementation of the Act. The new
approach goes well beyond simply auditing compliance to the
Act by calling on the managers of the audited institutions
to help find optimal solutions to issues identified during
the course of the audit. This approach is intended to strengthen
managerial commitment to implement corrective measures.
The audit unit discusses the scope of the
audit with the managers of the institution before the audit
begins, and communicates regularly with them throughout the
audit. The audits are conducted in an objective, independent,
professional and courteous manner, and are sensitive to the
added workload imposed by the process. As soon as possible,
the audit unit discusses results and possible recommendations
with the institution. The commitments or action plans made
by the managers in response to these recommendations are included
in the final report. Twelve to 18 months after the publication
of the final report, the audit unit follows up on the institution's
implementation of recommendations.
4.0 Roles and Responsibilities
4.1 Audit Committee
Purpose of the Committee
The purpose of the Audit Committee at the
Office of the Commissioner of Official Languages is to provide
support for the Office's external audit function, as well
as to ensure that audit activities are undertaken effectively.
Composition of the Committee
The Commissioner of Official Languages chairs
the Audit Committee, which is comprised of representatives
of each branch of the organization.
Responsibilities of the Committee
The Audit Committee's responsibilities are
to:
- approve the external audit policy;
- approve the triennial audit plan;
- approve the annual audit plan and
budget;
- approve the final audit reports, which
include the action plans developed by the institutions in
response to the audit recommendations;
- ensure that the measures taken by
the audited institutions in response to the audit recommendations
are appropriate and timely; and
- oversee the performance of the audit
function.
Committee Meetings
The Audit Committee meets quarterly.
4.2 External Audit Function
The Assistant Director of Audits in the
Investigations Branch at the Office of the Commissioner of
Official Languages is responsible for the external audit function.
In addition to planning, organizing, and monitoring the audits
described in the triennial audit plan approved by the Audit
Committee, the Assistant Director also updates the triennial
and annual audit plans, organizes the audit teams, submits
reports to the Audit Committee, and follows up on recommendations
contained in the audit reports.
5.0 Guidelines
Planning
The triennial audit plan is based on a comprehensive
risk analysis. Audit activities are planned strategically
over a three-year period, using the criteria listed in Appendix
A. The triennial audit plan is updated annually. The audits
included in the annual audit plan are derived from the triennial
plan, in consultation with the various divisions within the
Office of the Commissioner of Official Languages, and through
the continuous monitoring of institutions and any problems
encountered in the implementation of the Act.
Audits are conducted in accordance with
the annual audit plan approved by the Audit Committee. This
plan includes:
- the institutions, programs, and activities
to be audited;
- the reasons why these institutions
were chosen, and the associated risks;
- the objectives of the audits;
- the general approach to be used;
- the audit schedule; and
- the resources the audit function needs
to carry out the work.
Before it is approved, the annual audit
plan is shared with the Official Languages Branch at Treasury
Board Secretariat to ensure that there is minimal overlap
or duplication in the work of the two organizations, and that
all available resources are being used optimally. Audit results
are also shared in order to maximize their usefulness.
The Audit Process
There are four phases in the audit process:
planning, examination, reporting, and follow-up.
These phases are described in Appendix B and summarized in
Appendix C.
During the planning phase, audit issues
are identified, the audit objectives are established and criteria
are developed. Before beginning the audit work, the scope
of the audit is communicated to the institution's management
through both a written notice of intent to conduct the audit
and an introductory meeting.
The audit unit communicates regularly with
the institution throughout the examination. The audit is conducted
in an objective, independent, professional, and courteous
manner, and is sensitive to the added workload it imposes
on the institution. As soon as possible after the examination
has been completed, the audit unit discusses results and possible
recommendations with the managers involved. The commitments
made or action plan put forward by the managers in response
to these recommendations are included in the final report.
The audit unit has a quality-control process
to ensure that audit reports are complete and accurate, and
that all tone and balance issues have been addressed prior
to the reports being submitted to the Audit Committee for
approval. The audit unit also ensures that the draft report
is made available to representatives of the organization being
audited, so that they have the opportunity to raise any questions
or concerns related to the completeness and accuracy of the
report.
If an audit report contains recommendations,
the managers of the audited institution must draw up an action
plan within a mutually agreed-upon time. This plan must describe
the stages and schedules of the measures that will be taken
to solve the problems raised, and must be included in the
final report.
A report is considered final once the Audit
Committee has approved it. In addition to being provided to
the audited institution, the report is tabled to both the
Senate and the House of Commons Standing Committees on Official
Languages, and as required by the Official Languages Act
is provided to the President of the Treasury Board. The full
text of the audit report and the action plan submitted by
the audited institution are posted in both official languages
on the Office of the Commissioner of Official Languages' Internet
site. In accordance with the spirit and intent of the Access
to Information Act, these documents are also available
to the public in printed format on request.
A follow-up will be conducted on all audits within 12 to 18
months of the publication of the final report. This follow-up
may focus on all of the recommendations in the report, or
only on those considered by the Commissioner to be more urgent.
The institution involved will be notified in advance of the
objectives and planned activities of the follow-up. The follow-up
report will be submitted to the Audit Committee for approval.
6.0 Audit Standards
Independence and Objectivity
The audit unit at the Office of the Commissioner
of Official Languages must conduct direct and independent
audits of how institutions implement the requirements of the
Official Languages Act.
Professional Competence
The audit unit at the Office of the Commissioner
of Official Languages must carry out its responsibilities
using the resources at its disposal and qualified staff who
meet professional standards, have good communication practices,
and comply with the ethics, values, and codes of conduct of
both the profession and the Public Service.
Management of the Audit Function
The audit function at the Office of the
Commissioner of Official Languages must be managed efficiently
in accordance with approved risk-based plans.
Audit Work
The audit work, including planning activities,
studying and evaluating information, communicating results
clearly and efficiently, and following up on progress in implementing
recommendations, must be undertaken according to professional
standards.
Dissemination of Audit Results
Final audit reports are provided to both
the Senate and House of Commons Standing Committees on Official
Languages, the President of the Treasury Board, and the audited
institution. They are also posted on the Office of the Commissioner
of Official Languages' Internet site, and are available to
the public in printed format on request.
7.0 Requests for Information
For further information about this Policy,
please contact:
Marcel Charlebois
Assistant Director, Audits
Investigations Branch
Office of the Commissioner of Official Languages
344 Slater Street, 4th floor
Ottawa, ON K1A 0T8
Tel.: (613) 995-1010
Fax: (613) 943-0451
Toll-free: 1-877-996-6368
E-mail: marcel.charlebois@ocol-clo.gc.ca
APPENDIX
A
PLANNING THE AUDIT ACTIVITIES:
Risk Factors to Consider |
Institution |
Risk
Factor |
Service to the public (parts I, II,
III, IV) |
Language of work (part V) |
Management of the Official Languages
Program (parts VI, VII, VIII, IX, X, XI) |
1 Number of service points designated
bilingual |
|
|
|
2 Operations in the regions |
|
|
|
3 Regions designated bilingual for
the purposes of language of work (Circular 1977-46) |
|
|
|
4 Type of institution (department,
agency, crown corporation, privatized institution) |
|
|
|
5 Impact on federal administration/important
language issues |
|
|
|
6 Years since previous audit |
|
|
|
7 Problems arising from the analysis
of the annual departmental report on official languages |
|
|
|
8 Past experience with the institution
(cooperation, quality of follow-ups, measures taken) |
|
|
|
9 Concerns of OCOL management and
the management of the institution |
|
|
|
10 Agreement with OCOL's strategic
priorities |
|
|
|
11 Services provided by third parties
(sections 23 and 25; Regulations, section 12) or in
partnership |
|
|
|
12 Number of complaints received
annually by OCOL (parts I to IV) |
|
|
|
13 Number of complaints received
annually by OCOL (part V) |
|
|
|
14 Number of complaints received
annually by OCOL (part VI) |
|
|
|
15 Impact on francophone and anglophone
minorities (part VII) |
|
|
|
16 Number of complaints received
annually by OCOL (part XI, section 91) |
|
|
|
APPENDIX
B
PHASES IN THE COMPLETION OF AN AUDIT
There are four phases in the audit process:
planning, examination, reporting, and follow-up.
The auditors undertake
the following work. |
PHASE I: Planning
- Describe
the institution to be audited through:
- familiarizing themselves with,
and documenting, its activities; and
- identifying the most important
activities.
- Do a
preliminary evaluation, which involves:
- assessing the general framework
for the management of the Official Languages Program;
and
- identifying potential problems.
- Define
the scope of the audit by:
- specifying the audit issues
to be pursued in the examination phase; and
- establishing the audit objectives.
- Focus the audit on results, while
also considering processes and systems.
- Establish
criteria, which involves:
- identifying the policies,
management systems and practices that must be
in place, and
- ensuring that the resulting
criteria established are relevant and neutral,
and provide a basis for developing observations.
|
PHASE II: Examination
- Develop
an audit program by drawing up a detailed plan of
the work to be done and by linking the following components:
- audit issues;
- audit objectives;
- audit criteria;
- audit procedures to be followed;
and
- evidence to be gathered.
- Undertake
a detailed examination of activities, which involves:
- seeking evidence to assess
performance against the criteria; and
- identifying the underlying
causes of any problems noted.
- Analyze
the audit results, which includes:
- assessing management effectiveness
and the quality of systems and practices; and
- identifying optimal solutions
to deficiencies identified.
- Develop and provide the preliminary
recommendations to the institution.
- Prepare the audit working papers.
|
PHASE III: Reporting
- Draft
a report that includes the following components:
- an executive summary;
- a description of area audited
and the audit scope;
- the audit objectives and criteria;
- the methodological approach;
- the findings and recommendations;
and
- an action plan provided by
the institution.
- Ensure
that the draft report is written clearly and precisely.
- Provide
the draft report to the audited institution for discussion.
- Revise
and update the report taking into consideration the
comments made by the audited institution.
- Include
the institution's responses to recommendations and
its action plan in the final report.
- Submit
the audit report and action plan to the Audit Committee
for its approval.
- Ensure
that the best approach to presenting and communicating
the audit findings is followed.
|
PHASE IV: Follow-up
- The follow-up
on the audit report can focus on all of the recommendations,
or only on those considered by the Commissioner to
be more urgent.
- The auditors are responsible
for:
- evaluating the action plan
proposed by the audited institution on the basis
of the measures undertaken;
- examining the steps that have
been implemented and evaluating the results obtained;
- discussing the findings with
the audited institution;
- submitting the follow-up report
to the Audit Committee for its approval; and
- publishing the report.
|
APPENDIX
C
SUMMARY OF THE EXTERNAL AUDIT PROCESS |
PHASE I |
PHASE II |
PHASE III
|
PHASE IV |
Planning |
Examination |
Reporting |
Follow-up |
Long-term planning
- establish
triennial plan based on risk analysis
- prioritize audits
- seek
Audit Committee approval of triennial plan
|
Develop the audit program |
Write draft report, including recommendations |
After 12-18 months, follow- up on
progress by institution in implementing recommendations |
Annual planning of audits
- derived from triennial plan
|
Undertake the audit work |
Discuss draft report, including
recommendations, with institution |
For follow-up, use same process
as that used in original audit |
Planning of
each audit
- describe the institution and the
audit issues
- determine the audit's scope and
objectives
- establish the criteria
- create a work plan and audit schedule
|
Analyze results and develop findings |
Revise draft report as needed and
obtain from institution an action plan in response to
recommendations |
Draft follow-up report for discussion
with institution |
Prepare and review working papers |
Submit final report to Audit Committee
for approval and then issue final report |
Submit final follow-up report to
Audit Committee for approval and then issue final follow-up
report |
|