Report on the Audit of Timekeeping Practices
5. Audit Objective
The objective of the audit was to provide assurance on the adequacy of the governance framework and to assess the effectiveness of controls over departmental timekeeping practices.
6. Audit Scope
The audit assessed the National Timekeeping Protocol as the principal guiding document governing timekeeping practices, and the activities undertaken in the Department to ensure its successful implementation. Additionally, the audit included a year-over-year comparison of departmental timekeeping data from April to June (Q1) and July to September (Q2) of the current and prior fiscal years, with a focus on corporate and administrative time.
Fieldwork took place in the National Capital Region from June 2015 to October 2015.
7. Audit Approach
The audit team carried out its mandate in accordance with Treasury Board’s Policy on Internal Audit and the Internal Audit Standards for the Government of Canada. The audit employed various techniques including a risk assessment of the audit entity, interviews, as well as reviews and analysis of documentation, timekeeping data and other information.
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