RCMP Internal Audit

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Internal Audit

Mandate

To provide risk-based assurance services to senior management on the soundness of:

risk management strategies and practices
management control frameworks, systems and practices
information used for decision-making and reporting.

Role

In support of senior management's governance responsibility, Internal Audit provides independent and objective assessments of the information used for decision-making and on the relationship between risk, control, and the achievement of RCMP's objectives.

Risk-Based Audit Services

The core business of Internal Audit is to provide senior management with audit assurance services. As well, we will also provide audit consulting services specifically in the areas of risk and control frameworks.

Audit Assurance Services
We evaluate the RCMP's system of internal control (resources, systems, processes, culture, structure and activities) which support the:

reliability and integrity of financial and operational information
effectiveness and efficiency of operations
safeguarding of assets
compliance with laws and regulations

Audit Consulting Services
We provide advice to management in the areas of risk and control. Consulting engagements are primarily aimed at areas that do not easily lend themselves to traditional audit work such as areas under development or new initiatives.

Our consulting services promote a more proactive approach to internal auditing and help guide management decision-making by identifying issues, improvement opportunities, and high-level controls that could be implemented to mitigate risks.

Audit Approach

Our approach is a collaborative one, combining the business knowledge of our clients with the control and risk expertise of our internal auditors. The approach assesses the balance between risk, control and the achievement of objectives.

Audit Methodology - 5 Step Process

Step 1: Plan the audit - Establishes the criteria against which an entry will be measured. The criteria sets out "what should be" occurring.
Step 2: Conduct the audit - Gathers information and conducts analyses to determine the condition or current state. Identifies any gaps between "what should be" and "what is".
Step 3: Report the audit results - Documents the audit results and outlines recommendations to mitigate the gaps.
Step 4: Initiate a management action plan - Managers develop an action plan detailing how they propose to address the audit results.
Step 5: Follow-up - Follow-ups document the progress made by management in addressing their action items.

Publications

Please note that information that would normally be withheld under the Access to Information Act or the Privacy Act does not appear on this web site.

2006

2005

2004

2003