Audit of Official Languages
Appendix B – Approach and methodology
The approach and methodology used for the audit were consistent with the Internal Audit standards as outlined by the Institute of Internal Auditors and were aligned with the Treasury Board (TB) Policy on Internal Audit and related guidelines and procedures.
Through the audit planning phase, risks were identified related to the objective of the audit. A risk-based audit program was developed that details the audit criteria and audit procedures to be carried out in order to conclude on the objective of the audit. The audit criteria were developed in consideration of the risks identified during the planning phase of the audit and were derived from the Framework of Core Management Controls and Audit Criteria (CMC – May 2010) established by the Office of the Comptroller General of Canada (OCG) and the Management Accountability Framework (MAF VIII) that sets out the Treasury Board's expectations of senior public service managers for good public service management.
In conducting the audit, the team performed the following activities:
- Interviewed staff members, managers and/or directors from the three units responsible for official languages (i.e. the Office of La Francophonie, Justice in Official Languages and Legal Dualism; the Corporate Staffing, Official Languages and Recognition Unit; and the Official Languages Law Section);
- Interviewed the Official Languages Champion and Co-Champion;
- Interviewed managers and staff members of 10 different legal services units;
- Interviewed members of the Official Languages Champions Network and other staff members;
- Interviewed central agencies’ personnel (Treasury Board, Office of the Commissioner of Official Languages, Public Service Commission);
- Reviewed the Official Languages Policy and supporting guidelines;
- Reviewed the Terms of Reference and meeting minutes of official languages oversight bodies;
- Reviewed integrated business plans, operational plans, HR plans, corporate risk profile, etc.;
- Reviewed job descriptions, performance agreements, etc.;
- Reviewed information posted on the Department’s intranet and communicated through internal e-mails;
- Reviewed the Department’s Internet website;
- Reviewed internal monitoring reports;
- Reviewed a sample of official languages-related complaint files;
- Reviewed training materials; and,
- Reviewed a sample of staffing action files.
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