Internal Audit ReportPlanning, Recruitment, and Retention for the Audit Practices
Executive Summary
The objective of the internal audit was to determine whether the Office of the Auditor General of Canada (OAG) implemented appropriate systems and practices to plan, recruit, and retain the staff needed for the audit practices (performance audit and attest audit).
The audit covered the period from 1 January 2018 to 29 January 2021.
This internal audit is important because resourcing challenges could affect the achievement of organizational objectives. In addition, in its 2020 strategic planning process, the OAG identified staffing as one of its main key operating risks.
As a result of this audit, we concluded that the OAG’s systems and practices to conduct human resource strategic planning for the audit practices were not sufficiently integrated across the organization. However, the organization had implemented systems and practices for recruitment and retention for the audit practices, but improvements were needed in a few areas.
Management agrees with our recommendations. Its detailed responses follow the recommendations throughout the report.
We requested an action plan from management. Due to unforeseen events, the action plan is expected to be received in early 2022.
This internal audit was conducted according to the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing and in compliance with the Treasury Board’s 2017 Policy on Internal Audit and 2017 Directive on Internal Audit.
In my professional judgment as Chief Audit Executive, sufficient and appropriate audit procedures were conducted and evidence was gathered to support the accuracy of the opinion provided and contained in this report. The opinion is applicable only to the area examined. The evidence was gathered according to professional standards of the Institute of Internal Auditors. The evidence was sufficient to provide management with proof of the opinion derived from the internal audit.
Louise Bertrand
Chief Audit Executive
Office of the Auditor General of Canada
17 December 2021
Introduction
1. This internal audit focused on determining whether the Office of the Auditor General of Canada (OAG) implemented appropriate systems and practices to plan, recruit, and retain the staff needed for the audit practices (performance audit and attest audit).
2. This internal audit is important because resourcing challenges could affect the achievement of organizational objectives. In addition, in its 2020 strategic planning process, the OAG identified staffing as one of its main key operating risks.
3. The OAG is also committed to developing and maintaining a skilled and engaged workforce in order to deliver audit products that are likely to have significant impact and value for external clients.
4. Like any organization, the OAG needs to ensure that it has the right people in the right place and at the right time in order to fulfill its objectives.
5. This internal audit focused on whether the OAG conducted strategic human resource planning for the audit practices (performance audit and attest audit) to ensure that it had the right people in the right place and at the right time to meet its immediate and future business goals.
6. The internal audit also focused on whether the OAG recruited and retained people for the audit practices (performance audit and attest audit) with the skills and knowledge they needed to meet operational goals and objectives.
7. More details about the audit objective, scope and approach, and criteria are in About the Internal Audit at the end of this report.
Findings, Recommendations, and Responses
Human resource planning
8. An organization’s human resources team leads the planning, implementation, and evaluation of human resource policies, principles, and strategies in collaboration with all functional program managers. The team is normally responsible for providing that framework and associated services in each of the following key functions: human resource planning, recruitment and selection, performance management, learning and development, compensation, labour relations matters, and health and safety. All these functions should be closely interrelated to help the organization reach its goals.
9. Human resource planning involves assessing the current state of human resources at an organizational level and identifying the organization’s future needs on the basis of a longer-term business strategy. This process provides context for setting organization-wide human resource priorities and helps the organization recruit, retain, and optimize the deployment of people it requires to meet strategic business objectives and respond to changes. The process also helps in designing all other human resource functions to meet these human resource priorities.
10. Other factors contributing to the development of human resource priorities include human resource environmental scans, the Government of Canada’s legislative framework for human resource management, and available human resource technologies.
The strategic human resource planning process for the audit practices was not sufficiently integrated across the Office of the Auditor General of Canada
11. This finding matters because a key part of human resource planning is projecting future workforce requirements and developing strategies for deploying employees to avoid skill shortages. Beyond mere workforce numbers, the human resources of an organization represent the sum of knowledge, skills, aptitudes, creative abilities, and talents available to the organization.
12. Human resource planning can also support the culture that the Office of the Auditor General of Canada (OAG) wants to achieve by helping to align and harmonize all the different initiatives implemented, including recruitment, onboarding, and training initiatives.
13. We examined whether the OAG
- had in place strategic human resource planning guidelines, clearly defining roles and responsibilities
- integrated its human resource planning process into its overall business planning process
- collected and analyzed information to determine its human resource needs for meeting immediate and longer-term business goals
- identified and prioritized its workforce needs and developed strategies and initiatives to ensure that it would have the right people in the right place and at the right time
- monitored the implementation of the strategies and plans and tracked, measured, and reported the results and related required corrective actions
14. Our findings discuss the following topics:
15. Strategic human resource planning. The OAG’s people management framework clearly defined roles and responsibilities in a structure where many partners across the organization shared accountability for human resources. Roles and responsibilities of managers were defined individually in accordance with their positions. At the field level, numerous management committees in both practices (performance audit and attest audit) had been put in place permanently or temporarily to manage and govern different human resource initiatives.
16. We found that the OAG divided the responsibility for managing key human resource functions between the Human Resources team, the Professional Development team, and the Health and Safety team. For example, the Professional Development team was responsible for developing and implementing a corporate learning and development function, as well as the onboarding program, while the Human Resources team and the Health and Safety team shared responsibility for implementing the mental health strategy. These splits and shared responsibilities make it difficult to discern people management issues and opportunities at the OAG and adds unnecessary complexities. This situation also provides limited opportunities for a uniform approach to human resource management.
17. This approach did not align with the Treasury Board Policy on People Management, which suggests that the designated head of human resources lead a human resource management function, including human resource planning, recruitment and selection, performance management, learning and development, compensation, labour relations matters, and health and safety. The OAG is not subject to the Policy on People Management, but in our view, following this component of the policy would be a good practice. The management capacity required to produce, implement, and monitor a human resource strategy and all associated initiatives is more effective when led by a single responsibility area for all human resource functions. It assures coherence, compliance, expertise, and a better selection of just-in-time and tailor-made human resource services.
18. We also found that the OAG gave considerations to its human resource planning process alongside the overall corporate planning process. Referring to the OAG’s strategic plans and the identified risks, the Human Resources team implemented different strategies, on a need basis, to address these risks. The process led to the implementation of the Resourcing Strategy 2017–2020, which is the key strategic document on the subject of recruitment; however, it was not linked to a formal human resource strategy. See the “Human resource initiatives” section of this report (paragraphs 33 to 35) for details on the resourcing strategy.
19. We found that the OAG collected valuable types of human resource information (such as employment equity, language competencies, attrition and leaves, and overtime) to better plan human resources and be able to meet business goals.
20. We also found that the OAG implemented a unit business planning process starting in the 2018–19 fiscal year. From that year, this process was improved as a result of efforts to identify all activities conducted and the related full-time equivalents needed. However, we did not find how strategic human resource elements, such as mental health, diversity, and inclusion, were incorporated into the business planning process of both practices.
21. Incorporating human resource management into the business planning process is a way to ensure that the team responsible for the delivery of the unit business plan can achieve the business goals and targets identified for the coming year. The need for this alignment between people and results is the reason why linking the business plan with human resource management is so important.
22. We found that the OAG did not have an overall, formal human resource strategy. Such a strategy would identify the broader human resource priorities required to secure and retain an OAG workforce that can effectively address the OAG’s current business needs and emerging business directions. It would also channel all human resource initiatives into 1 strategy to help ensure that the OAG has the right people in the right place and at the right time to meet immediate and future business goals.
23. With a broader assessment of the human resource environment, including certain responsibilities currently covered by the Professional Development team and the Health and Safety team, the OAG would be able to develop a more comprehensive set of multi-year strategic human resource priorities. These priorities in turn would serve to identify human resource initiatives to be implemented as part of the human resource annual plans. These annual plans would provide a clear connection between the OAG’s business needs, the human resource strategic priorities, and the human resource initiatives selected to achieve these priorities. The human resource strategy and initiatives would include indicators aimed at measuring human resource contributions to desired business outcomes.
24. In addition, it is important to note that one of the lessons learned from the coronavirus disease (COVID‑19) pandemic is that a better understanding of risks associated with certain eventualities and vulnerabilities at the operational level can strengthen the development of an integrated business and human resource plan.
25. The Office of the Auditor General of Canada should have a single point of authority leading a human resource management function, including human resource planning, recruitment and selection, performance management, learning and development, compensation, labour relations matters, and health and safety.
Management’s response. Agreed. To ensure efficient change management, a plan will be developed to align the current organizational structure with a single point of authority for the human resource functions by March 2022.
26. The Office of the Auditor General of Canada should develop, implement, and monitor a human resource strategy and related annual implementation plan covering all aspects of human resources, together with a set of priorities, initiatives, timelines, outcomes, indicators, and accountabilities. The results should be reported to senior management periodically.
Management’s response. Agreed. Since 16 August 2021, the Office of the Auditor General of Canada has dedicated 2 resources from the human resource function to develop a corporate-wide human resource strategy. The work has begun, and a project plan is currently being developed. The Office of the Auditor General of Canada anticipates the plan to be completed by 30 September 2022 and the implementation of the human resource strategy and related annual implementation plan to begin in October 2022.
27. The Office of the Auditor General of Canada should communicate its human resource strategy to all employees and ensure that the strategy is integrated into the development of unit business plans.
Management’s response. Agreed. The project plan for developing the human resource strategy will include creating a communication strategy. Once completed, the human resource strategy will be shared with the entire Office of the Auditor General of Canada by 1 October 2022.
28. Operational workforce. We found that, through the unit business plan, the performance audit and attest audit practices were able to determine the number of full-time equivalents needed for direct audit operations. The source of this information essentially originates from the realistic profiles or an equivalent tool. However, some challenges remained in estimating the effort and competencies required for specific corporate and group priorities and initiatives.
29. Although the unit business plans tried to establish the full-time-equivalent count for both practices within the budget allocation, they did not provide information on the mix and number of employees (in terms of knowledge, skills, and experience) that would make it possible to meet current and future needs. In addition, the unit business plans did not link to an overall strategic human resource plan.
30. It is essential for each practice to have the right number of people in the right place with the right level of skills to meet the needs of the practice, as outlined in its business plan. For this purpose, the OAG collected information using the Retain software program, which is primarily a scheduling tool to assign employees of both practices to specific projects. However, we found that this tool did not always provide up-to-date information on the availabilities of audit resources, but most importantly, it lacked automation and integration functions—for example, forms that were directly integrated into Retain or algorithms that would propose potential resources according to precise criteria.
31. We also found that, through their supervisory role, managers in both practices had the responsibility to promote career development for all employees. More specifically, they were responsible for assigning work, supervising employees, coaching on the job, assessing competencies, managing performance, and recommending training and development. However, the human resource information collected by managers was not sufficiently integrated and centralized because of limited information technology capacities.
32. To ensure that it has the human resources it needs to meet immediate and future business goals, the Office of the Auditor General of Canada should set up a human resource system that better integrates all the different types of data collected about employees.
Management’s response. Agreed. As part of the corporate-wide digital transformation initiative, the Office of the Auditor General of Canada has identified that a new human resource capital management system is required. The system will need to be compatible with the Office of the Auditor General of Canada’s current and future systems. On the basis of the outcome of the portfolio and project management process, the project plan will be presented to the Executive Committee for its consideration and prioritization by March 2022. Dates will be determined for implementation.
33. Human resource initiatives. The Resourcing Strategy 2017–2020 and the 150 Hires Efforts were the 2 main channels for developing human resource initiatives. The resourcing strategy included 18 initiatives mainly related to hiring; the 150 Hires Efforts included various actions that were initiated across the OAG in the 2019–20 fiscal year to mobilize resources.
34. The Human Resources team provided reasonable and regular reporting on the resourcing strategy and the 150 Hires Efforts. The team discussed progress with senior officials.
35. We found that each initiative listed in the resourcing strategy and the 150 Hires Efforts did not have an associated objective, deliverables, timelines, or accountabilities. We also found that initiatives under the 150 Hires Efforts were not clearly linked to a documented human resource strategic priority, which itself would normally have been part of a longer-term strategic human resource document to ensure a coherent direction.
36. The Office of the Auditor General of Canada should ensure that all approved human resource initiatives are aligned with the human resource strategy and contain clear objectives, outcomes, timelines, and accountabilities.
Management’s response. Agreed. Once the human resource strategy is launched, senior management and the human resource function will ensure that approved human resource initiatives align with the strategy and contain clear objectives, outcomes, timelines, and accountabilities.
Recruitment and retention
37. Recruitment uses a variety of tools and processes to attract talent and then select the best candidates. It may be internal—that is, a search for talent outside the Office of the Auditor General of Canada (OAG) but within the public service. It may also be external—that is, a public search. Other possibilities include exchanges with other organizations, such as interchanges, and other means, such as establishing independent contracts or hiring through employment agencies.
38. Retention involves a set of interventions that encourage employees to remain with an organization. Initiatives for improving employee retention may include onboarding activities, rewards and recognition, employee compensation, flexible work-life balance options, mentoring, and training and development.
The Office of the Auditor General of Canada had the systems and practices required to recruit and retain employees for the audit practices, but improvements were needed in a few areas
39. This finding matters because the workforce is a crucial factor affecting an organization’s growth and success. Recently, the OAG embarked on an unprecedented recruitment effort, which led to the hiring of more than 60 new employees in the performance audit practice and more than 40 new employees in the attest audit practice. Recruitment is a critical activity not just for the Human Resources team but also for managers, who are involved in an increasing number of appointment processes at the OAG. Everyone involved in recruitment activities should be equipped with the appropriate knowledge and skills.
40. This finding also matters because the retention of employees with positive attitudes and strong motivation contributes to an organization’s success. Generally, high employee turnover raises costs and lowers employee morale. Implementation of an employee retention program is an effective way of making sure that key workers remain at the organization.
41. We examined whether the OAG
- had in place recruitment guidelines, clearly defining roles and responsibilities
- developed recruitment strategies and initiatives
- had measures to retain the resources needed to achieve its objectives
- monitored the implementation of recruitment strategies and initiatives and reported the results and related required corrective actions
42. Our findings discuss the following topics:
43. Roles and responsibilities. We found that the OAG had in place a set of policies to properly support the recruitment process. The OAG had a delegated human resource authorities instrument identifying who made the decisions on staffing and appointments, and what the specific delegated authorities were.
44. We also found that the performance audit and attest audit practices each developed their own structure of committees with defined roles and responsibilities for recruitment. In collaboration with the OAG’s Human Resources team, they each implemented systems and practices for recruiting new employees.
45. In recent years, managers of both practices were requested to participate in an increasing volume of various recruitment activities. Each practice relied on committees composed of audit managers who volunteered to conduct job interviews and supervise some steps in the recruitment process.
46. We found that managers directly involved in the hiring process (directors and audit project leaders) did not have the delegated authority for hiring. They conducted the entire recruitment process, selected candidates, and recommended those individuals to the principals, who had the delegated authority.
47. In addition, we found that managers with or without the delegated authority for hiring were not required by the organization to take any specific recruitment training courses. Furthermore, we found that in each practice, hiring committees often had no human resource specialists among their members to provide an expert viewpoint on matters such as transferable skills and rules enforcement.
48. This hiring process did not align with the Appointment Delegation and Accountability Instrument from the Public Service Commission to Deputy Heads. The OAG is not subject to this instrument, as the Auditor General has her own exclusive appointment authority under the Auditor General Act. This instrument outlines, among other things, that the appointment delegations assigned by the department head can be exercised only by the incumbent occupying the position with the assigned appointment delegations if
- training requirements have been successfully completed by the incumbent
- an attestation form has been signed by the incumbent outlining how the incumbent will exercise sub‑delegated appointment and appointment-related authorities when participating in the selection process
49. The Auditor General has the authority to set terms and conditions in the OAG delegation instrument to OAG managers, including those related to mandatory training. It is important to note that only the Auditor General can delegate appointment and appointment-related authorities. In our view, having training prerequisites for management who have delegated authority for hiring, and ensuring that those with delegated authority know how to exercise those delegations, would be a good practice to reduce the organizational risks associated with the staffing of OAG positions.
50. The Office of the Auditor General of Canada should ensure that the person who is leading the selection process is involved in and accountable for the process and that the position being held by the person has the delegated authority for hiring.
Management’s response. Agreed. The Office of the Auditor General of Canada will review the current financial and human resource delegation of authority instruments to explore the possibilities of delegation to the lowest level possible. In addition, the Office of the Auditor General of Canada will ensure that the position held by the person who is hiring has the appropriate delegation of appointment authorities by March 2022 and that this position oversees the hiring process.
51. The Office of the Auditor General of Canada should establish training prerequisites for the employees who have delegated authority for hiring and ensure that training requirements are met before these employees can exercise this authority.
Management’s response. Agreed. The Office of the Auditor General of Canada will develop and implement a training plan by 30 June 2022. All managers with the delegated authority to hire will be required to complete the appropriate training.
52. Recruitment. We found that the OAG (including the performance audit and attest audit practices) implemented different initiatives that contributed directly or indirectly to recruitment. These included outreach and networking activities, updating of job requirements, identification of best practices, and referral programs. We also found that managers in both practices monitored and discussed recruitment activities.
53. We found that recruitment results were closely monitored. Hiring and full-time-equivalent gaps were discussed by management in various committees in both practices. Monthly reporting of full-time equivalents was undertaken in both practices, and key workforce statistics were discussed with senior management.
54. The most recent performance auditor recruitment process led to the hiring of more than 60 new employees. We found that the process did not include any needs assessment based on the specific features of each audit portfolio. We noted that the recruitment process targeted mainly generalist candidates. However, a needs assessment was carried out after the hiring process; it involved efforts to assign the newly hired candidates to the audit teams that would best match their interests and qualifications.
55. In its 2020 Annual Audit Practice Retrospective Report, the attest audit practice indicated its intention to modernize how it works (including by using data analytics tools). Another intention stated in the 2020 report was to develop a talent management strategy and financial auditor experience path, setting out key skills, competencies, and experiences. This may lead to the hiring of financial auditors with new skill sets.
56. Therefore, there is attention given to competencies outside of the generalist auditor profile. Capturing the additional competencies (such as sector expertise and digitalization) that have emerged in the audit practice and making them readily available to managers when they launch their recruitment processes would help ensure that the OAG had the right people in the right place and at the right time.
57. The Office of the Auditor General of Canada should update its competency requirements and skill sets for auditors to ensure that immediate and future business needs are met.
Management’s response. Agreed. The hiring plans for the audit practices will include an assessment of the competencies that are required now and in the future by 30 November 2022.
58. Retention. We did not find any specific analysis indicating that retention was an issue. However, we found that the OAG (for both the performance audit and attest audit practices) implemented various initiatives related to retention. For example, on 13 May 2019, the OAG reported on the results of a benchmarking exercise that was conducted to compare the roles and responsibilities of audit professionals (AP‑01 to AP‑03 levels) and their compensation levels. The OAG revised the probation period for new hires, developed new titles for audit professionals, promoted second-language training, and adopted welcoming and integration measures for new employees. We also found that some of these initiatives were reported to senior managers and discussed with them.
59. Nevertheless, we did not find any link between the retention initiatives and the OAG’s resourcing strategy. We also did not find any objectives, deliverables, timelines, or accountabilities associated with these measures.
60. The Office of the Auditor General of Canada should establish indicators that will identify whether there are shortfalls in retention, and it should ensure that initiatives are integrated into its human resource planning process.
Management’s response. Agreed. The Office of the Auditor General of Canada will establish indicators for its retention rate, and by 30 June 2022, it will assess at what point an action will need to take place when a deviation is identified. Initiatives retained to address deviations will be integrated into the human resource planning process.
Conclusion
61. We concluded that the Office of the Auditor General of Canada’s systems and practices to conduct human resource strategic planning for the audit practices were not sufficiently integrated across the organization. However, the organization had implemented systems and practices for recruitment and retention for the audit practices, but improvements were needed in a few areas.
About the Internal Audit
The Practice Review and Internal Audit team of the Office of the Auditor General of Canada provides the Auditor General with independent and objective information, advice, and assurance. The team’s efforts add value to the Office of the Auditor General of Canada by improving the audit practices and the organization’s operations, and by encouraging learning and continuous improvement.
This internal audit was conducted according to the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing, and in compliance with the Treasury Board’s 2017 Policy on Internal Audit and 2017 Directive on Internal Audit.
As part of our regular audit process, we obtained management’s confirmation that the audit report is factually accurate.
Objective
The objective of the internal audit was to determine whether the Office of the Auditor General of Canada implemented appropriate systems and practices to plan, recruit, and retain the staff needed for the audit practices (performance audit and attest audit).
Scope and approach
Our audit work examined the Office of the Auditor General of Canada. The scope of the internal audit was based on our risk-based internal audit plan for the 2019–20 to 2021–22 fiscal years. The plan includes environmental scanning, risk assessments, and extensive consultations.
In performing our work, we examined whether the 2 practices (performance audit and attest audit) implemented systems and practices to ensure that they were able to plan, recruit, and retain people with the skills and knowledge needed to meet operational goals and objectives.
The internal audit approach included interviews with management and staff, as well as the review of key documents (such as strategies, policies, guidelines, reports, and minutes) related to the systems and practices selected for examination.
We also tested the systems and practices in place to obtain the required level of audit assurance.
Criteria
We used the following criteria to determine whether the Office of the Auditor General of Canada (OAG) implemented appropriate systems and practices to plan, recruit, and retain the staff needed for the audit practices (performance audit and attest audit):
Criteria | Sources |
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Period covered by the internal audit
The internal audit covered the period from 1 January 2018 to 29 January 2021.
Out of scope
The internal audit did not examine planning, recruitment, and retention for the audit services group.
Audit team
Principal: Louise Bertrand
Lead Director: Patrick Polan
Director: Michelle Robert
Sophie Chen
List of Recommendations
Recommendation | Response |
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25. The Office of the Auditor General of Canada should have a single point of authority leading a human resource management function, including human resource planning, recruitment and selection, performance management, learning and development, compensation, labour relations matters, and health and safety. |
Management’s response. Agreed. To ensure efficient change management, a plan will be developed to align the current organizational structure with a single point of authority for the human resource functions by March 2022. |
26. The Office of the Auditor General of Canada should develop, implement, and monitor a human resource strategy and related annual implementation plan covering all aspects of human resources, together with a set of priorities, initiatives, timelines, outcomes, indicators, and accountabilities. The results should be reported to senior management periodically. |
Management’s response. Agreed. Since 16 August 2021, the Office of the Auditor General of Canada has dedicated 2 resources from the human resource function to develop a corporate-wide human resource strategy. The work has begun, and a project plan is currently being developed. The Office of the Auditor General of Canada anticipates the plan to be completed by 30 September 2022 and the implementation of the human resource strategy and related annual implementation plan to begin in October 2022. |
27. The Office of the Auditor General of Canada should communicate its human resource strategy to all employees and ensure that the strategy is integrated into the development of unit business plans. |
Management’s response. Agreed. The project plan for developing the human resource strategy will include creating a communication strategy. Once completed, the human resource strategy will be shared with the entire Office of the Auditor General of Canada by 1 October 2022. |
32. To ensure that it has the human resources it needs to meet immediate and future business goals, the Office of the Auditor General of Canada should set up a human resource system that better integrates all the different types of data collected about employees. |
Management’s response. Agreed. As part of the corporate-wide digital transformation initiative, the Office of the Auditor General of Canada has identified that a new human resource capital management system is required. The system will need to be compatible with the Office of the Auditor General of Canada’s current and future systems. On the basis of the outcome of the portfolio and project management process, the project plan will be presented to the Executive Committee for its consideration and prioritization by March 2022. Dates will be determined for implementation. |
36. The Office of the Auditor General of Canada should ensure that all approved human resource initiatives are aligned with the human resource strategy and contain clear objectives, outcomes, timelines, and accountabilities. |
Management’s response. Agreed. Once the human resource strategy is launched, senior management and the human resource function will ensure that approved human resource initiatives align with the strategy and contain clear objectives, outcomes, timelines, and accountabilities. |
50. The Office of the Auditor General of Canada should ensure that the person who is leading the selection process is involved in and accountable for the process and that the position being held by the person has the delegated authority for hiring. |
Management’s response. Agreed. The Office of the Auditor General of Canada will review the current financial and human resource delegation of authority instruments to explore the possibilities of delegation to the lowest level possible. In addition, the Office of the Auditor General of Canada will ensure that the position held by the person who is hiring has the appropriate delegation of appointment authorities by March 2022 and that this position oversees the hiring process. |
51. The Office of the Auditor General of Canada should establish training prerequisites for the employees who have delegated authority for hiring and ensure that training requirements are met before these employees can exercise this authority. |
Management’s response. Agreed. The Office of the Auditor General of Canada will develop and implement a training plan by 30 June 2022. All managers with the delegated authority to hire will be required to complete the appropriate training. |
57. The Office of the Auditor General of Canada should update its competency requirements and skill sets for auditors to ensure that immediate and future business needs are met. |
Management’s response. Agreed. The hiring plans for the audit practices will include an assessment of the competencies that are required now and in the future by 30 November 2022. |
60. The Office of the Auditor General of Canada should establish indicators that will identify whether there are shortfalls in retention, and it should ensure that initiatives are integrated into its human resource planning process. |
Management’s response. Agreed. The Office of the Auditor General of Canada will establish indicators for its retention rate, and by 30 June 2022, it will assess at what point an action will need to take place when a deviation is identified. Initiatives retained to address deviations will be integrated into the human resource planning process. |