Fraud Risk Assessment of Health Canada and the Public Health Agency of Canada.

Background:

To ensure the effectiveness of fraud risk management, Health Canada and the Public Health Agency of Canada have developed and implemented the Framework on Fraud Risk Management that took effect in January 2017. This Framework is a strategic document that provides context and broad guidance related to fraud risk management, and sets parameters within which other departmental policy instruments can be developed.

The next step is to broaden awareness of the importance and means of fraud risk management across the Department and Agency. This project also fulfills part of a Departmental Management Action Plan responding to the recent government audit by the Office of the Auditor General of Canada.

The Office of the Comptroller General’s Guideline on the Responsibilities and Accountability of Internal Audit for the Detection, Investigation, and Reporting of Possible Fraud advises that the CAE should be aware of the potential for fraud, and accordingly, review the department’s fraud awareness and prevention processes, conduct an overall fraud risk assessment, and understand the department’s specific fraud risk exposure.

Scope:

The Office of Audit and Evaluation (OAE) of Health Canada and the Public Health Agency of Canada are seeking the services of an external firm with expertise in forensic audit services to conduct Fraud Risk Assessments of programs and internal services in Health Canada and in the Public Health Agency of Canada.

The objectives of the management review are to:

• Identify fraud risks;
• Determine whether or not there are responsibilities and internal controls assigned to address those fraud risks; and
• Recommend additional responsibilities and internal controls that are needed to manage any of the identified fraud risks.