The term Internal Audits refers to audits conducted in respect to the resources, systems, processes, structures and operational tasks of Health Canada.
The objective is to maintain and enhance the proper management of the public funds administered by Health Canada. This is achieved by providing independent assurance that these areas are supporting the delivery of departmental programs in an economical, efficient and effective manner.
The Audit and Accountability Bureau (AAB) is responsible for conducting internal audits. AAB reports its audit findings and recommendations directly to the Departmental Audit Committee, chaired by the Deputy Minister. This Committee approves or amends the annual audit plan, which is based on a departmental risk assessment, gives formal approval to audit reports, and monitors the implementation of the appropriate corrective action.
In addition to internal audits conducted by AAB, Program Branches conduct audits of contributions agreements.