Summary
This annual report describes what the Alberta government and its ministries and other entities should do to improve their systems; the results of our financial statements audits of the government and its ministries and other entities, and the results of performing specified auditing procedures.
Objective and Scope
We examined the processes to identify and recommend candidates for board appointment, to evaluate the performance of boards and individual directors, and to train new and existing directors in 20 organizations in the Alberta public sector. We looked at the processes followed by both the organizations and the associated government departments. We also examined the practices of internal audit departments in the Alberta public sector.
In particular, we assessed the operation of 11 internal audit departments (9 were examined in detail) against leading internal audit practices. Further, we assessed progress in improving audit committee performance.
We assessed ministries’ and the government’s business plans
We also examined the government’s progress in improving integrated results analysis in annual reports; succession management processes; and internal controls for access to the IMAGIS system.
Conclusion
This Annual Report contains 60 recommendations. We believe the government will significantly improve the safety and welfare of Albertans, the security and use of the province’s resources, or the governance and ethics with which government operations are managed by implementing our key recommendations. We have grouped these key recommendations into current issues requiring specific attention today, and a developing issue that will require focused attention in the future.