Voices from the Field

WHEN DATA SHAPES THE AUDIT STORY: REFLECTIONS FROM A CHILD CARE ACCESSIBILITY AUDIT

by Marcia Vogt and Gabriel Nazario

This paper explores how data analytics supported a performance audit of child care access and inclusivity in Manitoba. It examines how geographic analysis, population data, and forecasting helped auditors identify gaps in child care accessibility, assess progress toward provincial targets, and highlight risks and information gaps affecting future planning and decision-making.

AUDITING LARGE IT INFRASTRUCTURE PROJECTS

by Yves Genest

This paper explores the systemic challenges and audit findings associated with risks facing large-scale IT infrastructure projects in Canada. It examines the risks facing these projects, the role of governance and oversight, and presents case studies including the Phoenix Pay System and Employment Insurance modernization.

ADDING VALUE BEYOND THE AUDIT ENGAGEMENT

by Neil Maxwell

As internal and external performance audit functions mature, a significant shift is underway. The traditional focus on simply providing assurance is expanding to embrace a more proactive role in adding value. A recent example is the 2025 IIA Global Internal Audit Standards, which position internal audit as a strategic partner dedicated to delivering insight, foresight, and oversight—a powerful evolution beyond simply providing assurance.

USING A MATURITY MODEL TO IMPLEMENT RISK MANAGEMENT: A CASE STUDY AT THE CANADIAN FOOD INSPECTION AGENCY

by Martha Genest and Amani Ali, Canadian Food Inspection Agency

A maturity model is a structured framework used to assess and guide an organization's progress in a particular area of interest, such as risk management, cybersecurity, project management, or any other discipline. It provides a way to measure and evaluate an organization's current capabilities and practices, as well as a roadmap for improving those capabilities over time.

This Voices from the Field article describes how the Canadian Food Inspection Agency developed and used a maturity model to implement its risk management strategy, how it can be used as a source of criteria and audit tests by auditors, and lessons learned from its implementation.

USING PERFORMANCE AUDIT TO ASSESS AN ORGANIZATION’S EFFORTS TO PREVENT CORRUPTION

by John Affleck

Corruption is defined as the abuse of entrusted power for private gain, including bribery. Corruption erodes trust, weakens democracy, hampers economic development and further exacerbates inequality, poverty, social division and the environmental crisis. Exposing corruption and holding the corrupt to account can only happen if we understand the way corruption works and the systems that enable it.

In this Voices from the Field we review and summarize methods commonly used to prevent corruption and provide suggestions on how they could be audited.