4th E Practice Guide

2. Guidance for Considering Environmental Effects in the Survey Phase of a Performance Audit

The Office's one-pass planning process yields a selection of audit topics for examination. Applying this section of the guide will ensure that environmental issues are consistently and systematically considered in performance audits where the central focus is not already an environmental or sustainable development issue.

The section presents a two-part screening tool that helps auditors identify environmental issues potentially related to their audit topic. The section also provides guidance on evaluating the degree of environmental risk involved and ultimately the significance of the issue in an audit context. It does not include specific guidance on developing lines of enquiry or criteria related to environmental issues.

The screening tool is applicable to entity or program audits, as well as government-wide and sectoral audits.

If you are engaged in one-pass planning, you should consult Section 1 of this guide.

When you should use this audit guidance

Audit teams should use this section's guidance and the screening tool to identify and assess environmental issues during the survey phase of their audit. This will help teams comply with Office requirements that they specifically consider environmental issues when planning an audit, as set out in the Office's Quality Management Framework and performance audit policies. For example, Section 4.21 of the Office's Performance Audit Manual specifies that the survey report should include "environmental issues considered and reasons for their inclusion or exclusion in the proposed audit scope."

The screening tool should be filled out after the team has gained a good understanding of the audit topic and familiarity with it. However, it is a good practice to review the screening tool and other guidance provided much earlier when the team is starting to plan its survey work.

Instructions for completing the Environmental Risk Screening Tool for performance audits

Step 1: Start by reviewing the documents and other resources noted. The screening tool is designed to be completed by audit teams with a minimum amount of time and effort. Teams will naturally rely heavily on the information they gather in their overall survey phase efforts, but they should also review the documents and resources listed here before they complete the screening tool. (See Exhibits 1 and 2 for links.)

Note: Some sections of the screening tool and some of the resources noted here apply only to departments and agencies required to prepare Sustainable Development Strategies. See Exhibit 1 for a list of these organizations.


Exhibit 1 — Entity Sustainable Development Strategies

Departments/agencies required to prepare sustainable development strategies and respond to environmental petitions.

Departments and agencies

SDS I
(1997–2000)

SDS II
(2000–03)

SDS III
(2003–06)

SDS IV
(2007–09)

Agriculture and Agri-Food Canada (AAFC-AAC)

I

II

III

IV

Atlantic Canada Opportunities Agency (ACOA-APECA)

I

II

III

IV

Canada Border Services Agency (CBSA-ASFC)

N/A

N/A

N/A

IV

Canada Economic Development for Quebec Regions (CED-DEC)

I

II

III

IV

Canada Revenue Agency (CRA-ARC)
* Revenue Canada
** Canada Customs and Revenue Agency (CCRA-ADRC)

I *

II **

III

IV

Canadian Heritage (CH-PC)

I

II

III

IV

Canadian International Development Agency (CIDA-ACDI)

I

II

III

IV

Citizenship and Immigration Canada (CIC-CIC)

I

II

III

IV

Environment Canada (EC-EC)

 

II

III

IV

Finance Canada, Department of (FIN-FIN)

I

II

III

IV

Fisheries and Oceans Canada (DFO-MPO)

I

II

III

IV

Foreign Affairs and International Trade, Department of (DFAIT-MAECI)

I

II

III

IV

Health Canada (HC-SC)

I

II

III

IV

Human Resources and Social Development Canada (HRSDC-RHDSC)
* Human Resources Development Canada (HRDC-DRHC)

I*

II *

III *

IV

Indian and Northern Affairs Canada (INAC-AINC)

I

II

III

IV

Industry Canada (IC-IC)

I

II

III

IV

Justice Canada, Department of (JUS-JUS)

I

II

III

IV

National Defence (ND-DN)

I

II

III

IV

Natural Resources Canada (NRCAN-RNCAN)

I

II

III

IV

Parks Canada (PCA-APC)

N/A

II

III

IV

Public Health Agency of Canada

N/A

N/A

N/A

IV

Public Safety and Emergency Preparedness Canada (PSEPC-SPPCC)
* Solicitor General Canada (SGC-SGC)

I *

II *

III

N/A

Public Service Human Resources Management Agency of Canada (PSHRMAC-AGRHFPC)

N/A

N/A

N/A

IV

Public Works and Government Services Canada (PWGSC-TPSGC)

I

II

III

IV

Transport Canada (TC-TC)

I

II

III

IV

Treasury Board of Canada Secretariat (TBS-SCT)

I

II

III

IV

Veterans Affairs Canada (VAC-ACC)

I

II

III

IV

Western Economic Diversification Canada (WD-DEO)

I

II

III

IV

Federal organizations that voluntarily prepare strategies

Canadian Environmental Assessment Agency (CEAA-ACEE)

I

II

III

IV

Correctional Service Canada (CSC-SCC)

I

II

III

IV

Office of the Auditor General of Canada (OAG-BVG)

I

II

III

IV

Royal Canadian Mounted Police (RCMP-GRC)

I

II

III

IV

 

Exhibit 2 — Other Documents and Resources

Database of Canada's International Environmental Commitments

Documents outlining the general principles and priority areas for greening physical operations of the federal government:

Environmental Petitions Catalogue

Other accountability documents:

 

Step 2: Complete the Environmental Risk Screening Tool for performance audit. Photocopy the screening tool and create a working version, or work from the electronic form on the INTRAnet. Start by completing Part 1. This helps you quickly identify whether there are any potentially significant environmental issues associated with the entity and area being audited.

If all of the responses to Part 1 are negative, there may be no significant environmental issues or risks associated with your audit topic. With these screening results you may decide, in consultation with the Internal Specialist—Environment and Sustainable Development, that further investigation of environmental issues is not required. If so, you need not complete Part 2 of the screening tool.

The results of the evaluation using Part 1 of the tool are documented in the survey report and summary examination plan.

If some of the responses to Part 1 of the screening tool are in the affirmative, complete Part 2. Only certain portions of Part 2 are likely to be applicable. This part helps auditors explore relevant issues in more depth, and start to consider the level of environmental risk and ultimately the significance of the environmental issues identified.

With the information gained plus other information gathered in the survey phase of the audit, auditors can determine whether there are matters of potential significance associated with environmental issues for the audit topic, and ultimately whether a line of enquiry and audit criteria to address these issues are merited. Audit objectives may also need to be adjusted to reflect the application of the screening tool.

The Internal Specialist is available to assist teams in making this determination, which may be based on additional survey work. The Internal Specialist is available to advise and assist teams on conducting additional survey work, as well as developing or refining audit objectives, audit scope, applicable lines of enquiry, and criteria. Teams should consult with the Internal Specialist as appropriate.

Environmental issues identified and considered in Part 2 of the screening tool should be documented in the survey report as well as discussed with the Internal Specialist.

 

How can environmental issues/risks emerge from an audit where the central focus is not an environmental or sustainable development issue?

For example

For more information on environmental issues associated with military training and test areas, refer to the Auditor General's April 2003 Report to Parliament, National Defence—Environmental Stewardship of Military Training and Test Areas.

 

Environmental Risk Screening Tool

Click here to access the Environmental Risk Screening Tool.