Quarterly Administrative Follow-Up Audit Quarter Ended December 31, 2011 January 18, 2012 Report Nr 1/12
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1 Quarterly Administrative Follow-Up Audit Quarter Ended December 31, 2011 January 18, 2012 Report Nr 1/12 Distribution: To: President & CEO Senior Vice President & Chief Financial Officer Senior Vice President, Business Development Senior Vice President, Technology & Business Support Senior Vice President, Financing Senior Vice President, Human Resources & Communications Senior Vice President, Insurance Senior Vice President, Corporate Affairs & Secretary Senior Vice President, Enterprise Risk Management CC: See attached distribution list Vice President, Internal Audit Monica Ryan
2 CC: Vice President, Credit Insurance Underwriting Vice President, Program & Customer Support Vice President, Commercial Markets & Small Business Vice President, Marketing Vice President, Commercial Lending Vice President, Risk Management Vice President, Business Support Vice President & Treasurer Vice President & Chief Information Officer Vice President, CIB and PRI Underwriting Vice President & General Counsel Vice President, Corporate Services Chief CSR Advisor Deputy Treasurer Assistant Secretary & Legal Counsel, Corporate Secretariat Director, Asset Management Director, Business Solutions Delivery Director, CARD Directors, Cash Management, Taxation & Corporate Insurance Director, Contract Insurance & Bonding Director, Corporate Accounting Director, Technology Project Management Office Director, Market Risk Management Director, Relationship & Asset Management Manager, Claims Manager, IT Business Management Manager, Recoveries Manager, Treasury Accounting Program Delivery Manager, BSD Solution Services Support Services Leader, BSD Solutions Support Sr. Risk Transfer Manager, Risk Transfer Loan Portfolio Manager, Asset Management ICT, IE & FIT Q4 Follow-up Report January 18,
3 Table of Contents Introduction... 4 Audit Objectives & Scope... 4 Internal Audit Opinion... 4 Detailed Audit Results... 5 Conclusion... 5 Q4 Follow-up Report January 18,
4 Introduction A strong indicator of an effective internal control environment is the timeliness with which management takes action to address reported control deficiencies. For this reason, EDC Internal Audit has implemented a follow up process to ensure internal audit findings and the related recommendations are properly addressed on a timely basis. This report summarizes the results of our Quarterly Administrative Follow-Up Audit for the fourth quarter ending December 31, Audit Objectives & Scope The objective of this audit was to assess the extent to which audit recommendations due to be completed in the third quarter have been implemented. Through this audit, we also track the number of times an audit recommendation is retargeted. Any recommendations retargeted two or more times are highlighted in this report when appropriate. The scope of this audit is limited to the implementation status of audit recommendations relating to major 1 and moderate audit findings. Minor audit findings and recommendations are reported to management for information purposes only and are therefore excluded from the scope of this follow up audit. Internal Audit Opinion In our opinion, the implementation rate of audit recommendations is Well Controlled 2 for the fourth quarter ending December 31, Thirty-one 3 recommendations were due to be implemented by the end of Q We have verified that 23 recommendations were implemented and 8 recommendations were retargeted resulting in an overall implementation rate of 74% for Q Further details by business group are provided in the following section. 1 The ratings of our audit findings are as follows: Major - a key control does not exist, is poorly designed or is not operating as intended and the financial and/or reputation risk is more than inconsequential. The process objective to which the control relates is unlikely to be achieved. Corrective action is needed to ensure controls are cost effective and/or process objectives are achieved. Moderate - a key control does not exist, is poorly designed, or is not operating as intended and the financial and/or reputation risk to the process is more than inconsequential. However, a compensating control exists. Corrective action is needed to avoid sole reliance on compensating controls and/or ensure controls are cost effective. Minor - a weakness in the design and/or operation of a non-key process control. Ability to achieve process objectives is unlikely to be impacted. Corrective action is suggested to ensure controls are cost effective. 2 Our standard audit opinions are as follows: Strong - 100% of the audit recommendations due to be implemented in the current quarter were completed. Well Controlled - 70% - 99% of the audit recommendations due to be implemented in the current quarter were completed. Opportunity Exists to Improve Implementation Rates - 50% - 69% of the audit recommendations due to be implemented in the current quarter were completed. Not Controlled - less than 50% of the audit recommendations due to be implemented in the current quarter were completed. 3 Calculated as follows: 30 recommendations were due to be implemented by the end of Q and 1 recommendation was closed early, resulting in an adjusted base of 31 recommendations due to be implemented in Q Q4 Follow-up Report January 18,
5 Detailed Audit Results The table shown below provides a summary of open, closed and re-targeted action plans by business group. Please note that the amounts listed under the column Open Beginning Q have been adjusted to reflect changes made to the Executive structure. Open Beginning Q Open End Q Closed in Additions in Due in Group Q4 Retargeted Q4 Q Business Development Technology & Business Support Finance Financing Products Human Resources & Communications Insurance Corporate Affairs & Secretariat Enterprise Risk Management Totals At the end of Q4 2011, there are 28 open audit recommendations; 12 of these open audit recommendations are due to be implemented by the end of Q Conclusion The results of this audit have been communicated to and agreed with management. We would like to thank management for their continued support. Q4 Follow-up Report January 18,
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