Assurance Mapping - Chapters Site · PDF file•What is assurance mapping? •Possible...

Assurance Mapping IIA Ottawa – May 14, 2014

Matthew Oleniuk, CIA, PMP, CGAP

• What is assurance mapping?

• Possible processes – and the CIC process.

• How assurance mapping can be used to support internal audit.

Introduction

• An overview of assurance activities.

• Discussion piece to feed audit planning.

• Should be easy to understand.

Assurance Mapping Basics

• What would you like to cover?

– A general view of the organisation?

– A deep dive of a specific function?

– Process versus program versus risks?

• DANGER: this is not an audit!

Objective & Scope

SO: 1 Migration of permanent and

temporary residents that strengthens Canada’s

economy

SO: 2 Family and humanitarian migration that reunites

families and offers protection to the

displaced and persecuted

SO: 3 Newcomers and citizens participate in

fostering an integrated society

SO: 4 Managed migration that promotes Canadian interests and protects the health, safety and

security of Canadians

SO: 5 Internal Services

PA 1.1 Permanent Economonic

Residents

PA 1.2 Temporary Economic Residents

PA 2.1 Family and

Discretionary Immigration

PA 2.2 Refugee

Protection

PA 3.1 Newcomer Settlement and

Integration

PA 3.2 Citizenship for Newcomers and all

Canadians

PA 3.3 Multiculturalism for Newcomers and all

Canadians

PA 4.1

Health Management

PA 4.2 Migration Control and Security

Management

PA 4.3 Canadian Influence in

International Migration and Integration Agenda

PA 4.4 Passport PA 5.1.1 Governance

and Management Support

PA 5.1.2 Resources

Management Services

PA 5.1.3 Asset

Management Services

1.1.1 Federal Skilled Workers

1.2.1 International

Students

2.1.1 Spouses, Partners and Children Reunification

2.2.1 Government Assisted Refugees

3.1.1 Settlement 3.2.1 Citizenship

Awareness

3.3.1 Multiculturalism

Awareness

4.1.1. Health Screening

4.2.1 Permanent Resident Status

Documents

5.1.1.1 Management and Oversight

Services

5.1.2.1 Human Resources

Management Services

5.1.3.1 Real Property

Services

1.1.2 Federal Skilled Tradespersons

1.2.2 Temporary Foreign Workers

2.1.2 Parents and

Grandparents Reunification

2.2.2 Privately

Sponsored Refugees

3.1.1.1 Language Training

3.2.2 Citizenship Acquisition

Confirmation & Revocation

3.3.2 Federal and Public Institutional

Multiculturalism Support

4.1.2 Medical Surveillance Notification

4.2.2 Visitors Status 5.1.1.2

Comms Services

5.1.2.2 Financial Management

Services

5.1.3.2 Materiel Services

1.1.3 Quebec Skilled Workers

2.1.3 Humanitarian and Compassionate and

Public Policy Considerations

2.2.3 Visa Office

Refered Refugees

3.1.1.2 Community and Labour Market Integration Services

4.1.3 Interim Federal

Health

4.2.3 Temporary Resident Permits

5.1.1.3 Legal Services 5.1.2.3 Information

Management Services

5.1.3.3 Acquisition

Services

1.1.4 Provincial Nominees 2.2.4 In-Canada

Asylum 3.1.2 Grant to Quebec

4.2.4 Fraud Prevention and Program Integrity

Protection

5.1.2.4 Information Technology Services

1.1.5 Live-in Caregivers 2.2.5 Pre-removal Risk Assessment

3.1.3 Immigration

Loan

4.2.5 Global Assistance for Irregular Migrants

5.1.2.5

Other Admin . Services

1.1.6 Canadian Experience Class

3.1.4 Resettlement Assistance Program

1.1.7 Federal Business Immigrants

1.1.8 Quebec Business Immigrants

The Organisation

• Internal or External Audit – IA, OAG, OCG, Privacy Commissioner, etc.

• Evaluation

• Management Independent Assessment – MAF

• Management Self-Assessment – Control Self-Assessments, Questionnaires, etc.

• No assurance coverage

What Are The Other Assurance Providers?

• Rank assurance providers according to level of assurance gained in general

• Determine frequency of assurance gained

• Match specific assurance activities with general processes

• Establish weightings and method to map activities

Not All Assurance Coverage Is Created Equally

CIC’s Assurance Map Legend

Legend

Top BoxPrevious 3 years (2011/12 -

2013/14)

Bottom

Box

Next 5 years (2014/15 -

2018/19)

Level of Assurance Independence

AInternal or External

Audit

E Evaluation

I

Management

Independent

Assessment

SAManagement Self-

Assessment

XNo Assurance Coverage


Residents PA 1.2 Temporary

Economic Residents

PA 2.1 Family and


PA 2.2 Refugee

Protection


Integration

PA 3.2 Citizenship for Newcomers

and all Canadians

PA 3.3 Multiculturalism for Newcomers

and all Canadians

PA 4.1 Health

Management


Management


International Migration and

Integration Agenda

PA 4.4

Passport

PA 5.1.1 Governance and

Management Support

PA 5.1.2 Resources

Management Services

PA 5.1.3 Asset

Management Services

E I SA I I I A E I SA E I SA E I SA A I E I SA E A A SA A I SA I

E A E E A E A E A E E E E E E I X A A


1.2.1 International Students



3.1.1 Settlement 3.2.1 Citizenship Awareness

3.3.1 Multiculturalism Awareness


4.2.1 Permanent Resident Status Documents

5.1.1.1 Management and Oversight Services

5.1.2.1 Human Resources Management Services

5.1.3.1 Real Property Services

I I I X SA E E A I SA

A SA

SA

SA

E E E A E E A E E E E

X

A

X



2.1.2 Parents and Grandparents Reunification

2.2.2 Privately Sponsored Refugees


3.2.2 Citizenship Acquisition Confirmation & Revocation

3.3.2 Federal and Public Institutional Multiculturalism Support


4.2.2 Visitors Status 5.1.1.2 Comms Services

5.1.2.2 Financial Management Services


N/A

I

I

I

A E

I SA

E I SA

X

E I SA

X

A I SA

X

E

A E

E

A E

E

A E

E

E

E

X

A

X


2.1.3 Humanitarian and Compassionate and Public Policy Considerations

2.2.3 Visa Office Refered Refugees


4.1.3 Interim Federal Health


5.1.1.3 Legal Services

5.1.2.3 Information Management Services

5.1.3.3 Acquisition Services

X X N/A E A I I SA N/A SA X

E E A E E E E

N/A

A

X

1.1.4 Provincial Nominees

2.2.4 In-Canada Asylum

3.1.2 Grant to Quebec

4.2.4 Fraud Prevention and Program Integrity Protection


E I X E E I SA A I

E A E E E

A


3.1.3 Immigration Loan


5.1.2.5 Other Admin . Services

E I X I SA N/A I SA

E A E E E

X



I I SA

E E

CIC’s Assurance Map – NO Future Audit Coverage


Residents

PA 1.2 Temporary Economic Residents

PA 2.1 Family and


PA 2.2 Refugee

Protection


Integration

PA 3.2 Citizenship for Newcomers and

all Canadians

PA 3.3 Multiculturalism for Newcomers

and all Canadians

PA 4.1 Health

Management


Management



Integration Agenda

PA 4.4

Passport

PA 5.1.1 Governance and

Management Support

PA 5.1.2 Resources

Management Services

PA 5.1.3 Asset

Management Services

A E I SA A I I A I A E I SA E I SA E I SA A I E I SA E A A SA A I SA I

A E A E A E A E A E A E E E E E A E I X A A












A A I I A A SA E E A I SA

A SA

SA

SA

A E A E A E A E A E A E A E E E

A

A

X






3.2.2 Citizenship Acquisition Confirmation & Revocation



4.2.2 Visitors Status 5.1.1.2 Comms Services



N/A

A I

I

A I

E

I SA

E I SA

X

E I SA

X

A I SA

A

A E

A E

A E

A E

A E

A E

A E

E

E

X

A

X



2.2.3 Visa Office Refered Refugees




5.1.1.3 Legal Services

5.1.2.3 Information Management Services


A X N/A E I I SA N/A A SA A

A E A E A E A E E I A E

N/A

A

X

1.1.4 Provincial Nominees

2.2.4 In-Canada Asylum

3.1.2 Grant to Quebec



A E I X E E I SA A I

A E A E E A E

A


3.1.3 Immigration Loan


5.1.2.5 Other Admin . Services

A E I X I SA N/A I SA

A E A E E E

X



A I I SA

A E A E

CIC’s Assurance Map – Including Future Audit Coverage

Why so much red??

• Highest levels of assurance are sometimes highly focused

• Assurance map is only one tool; complements other value-added activities

• Cannot determine sufficient assurance coverage without knowing the whole picture

Complete Assurance Picture

PA 1.1 Permanent Economonic Residents

PA 1.2 Temporary

Economic Residents

PA 2.1 Family and

Discretionary Immigration PA 2.2 Refugee Protection


Integration

PA 3.2 Citizenship for Newcomers and

all Canadians

PA 3.3 Multiculturalism for Newcomers and all

Canadians

PA 4.1 Health Management

PA 4.2 Migration Control

and Security Management



Integration Agenda

PA 4.4 Passport PA 5.1.1 Governance

and Management Support

PA 5.1.2 Resources

Management Services

PA 5.1.3 Asset Management Services

















3.2.2 Citizenship Acquisition, Confirmation and Revoc



4.2.2 Visitors Status 5.1.1.2 Comm. Services





2.2.3 Visa Office Refeered Refugees




5.1.1.3 Legal Services 5.1.2.3 Information Management Services


N/A

1.1.4 Provincial Nominees 2.2.4 In-Canada Asylum 3.1.2 Grant to Quebec




3.1.3 Immigration Loan 4.2.5 Global Assistance for Irregular Migrants

5.1.2.5 Other Administrative Services



1.1.7 Federal Business Immigrants

1.1.8 Quebec Business Immigrants

CIC’s Risk Map

• Different assurance maps for different audiences:

– Board/CEO/Deputy Minister

– Partners

– External stakeholders/shareholders

The Cherry On Top

• Assurance mapping should be used:

– by internal audit when prioritising audit activities;

– to feed audit planning discussions with management;

– as a continuous reference point to show where risks might pop up throughout the life of the RBAP.

The Great Communication Tool

• Ultimately, assurance mapping gives stakeholders:

– An overview of which risk areas are being covered and which are not;

– A medium-term view of risk management in the organisation;

– A clearer understanding of what internal audit can do – and what it can’t.

Conclusion

Questions?

[email protected]

www.linkedin.com/in/matthewoleniuk

mailto:[email protected]

http://www.linkedin.com/in/matthewoleniuk

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