risk based audit plan sample

hUmO0OG0w ML78 !a :i;qb;~""QN#S!uD2D-#:NN[ GZsR]%eitu_]Z-4+LY]udN*R{!L IG$"GD~(oN`2q8dSHv.ddhnx. Risks based approach principally perform by understanding client business, environments and internal control. This planning will include all the necessary information like audit scope, objective, reporting line, audit schedules, and an audit report. Audit plan must include internal control as well as thorough test to check the effectiveness of management control plan procedures. (Explanation With Example). Update the plan and communicate updates. Internal Service Delivery - Data and technology may be insufficient to support programs, service delivery and the implementation of the departmental data strategy. Audit is a vital aspect in the simple business plan operation. NRCans Experimentation and Innovation Strategy, 2. In addition, the company being audited should be ready and offer coordination to assist in the efficient completion of the audit. Joint Mission Audit/Inspection Bamako, Mali. An audit plan refers to the design of an audit describing the overall audit strategy and guidelines to follow while performing the audit. Utilizing experience and understanding of the bank's operations as well as industry knowledge, internal audit identified auditable areas . When there is an audit plan, there is also what we call an audit program. Implementation of NRCans IT Strategy, 32. Propose the plan and solicit feedback. Let us look into the significance of a well-informed design with the help of an audit plan example. A risk-based approach audit begins with an audit plan that focuses on risks. The OCAEs budget for 2020-2021 is shown in Table 2 below. A vendor refers to an individual or an entity that sells products and services to businesses or consumers. Asia Pacific International AssistancePrg Official: OGM/D. The OCAE received management support to continue with a series of mission audits to support the department in managing risks abroad. The technical storage or access that is used exclusively for statistical purposes. Asia Pacific TradePrg Official: OGM/D. Smyth (MGD), 11. Preliminary Objective: To identify areas of risks in key data sets to support the assessment of the effectiveness of controls. Propose the plan and solicit feedback. The first step in risk-based auditing is to identify where the greatest risks to the organization lie. Trade ControlsPrg Official: TID/R. Global Affairs Canada is proposing a new business model to mobilize additional private and public resources to foster measurable development impacts that are aligned with the Feminist International Assistance Policy and contribute meaningfully to the advancement of the UN 2030 Sustainable Development Goals. Tentative Audit Plan for Fiscal Year 2021/2022: Audit Unit Audit Focus** Budget* Timeframe Risk Ranking: Heat Map Risk Assessment and Audit Plan Update Review risk assessment and update annual audit plan with targeted interviews with the Board and management as required by internal audit professional standards. Information Technology Prg Official: SID/K. Internal Controls over Financial Reporting, 3. Scope: This audit will include a sample of significant FSD Relocation expenditures to assess the effectiveness of the administrative processes, systems and procedures. The audit universe characterizes the array of possible audit activities and is made up of auditable entities identified as relevant to NRCan and its operating context. 235 0 obj <>stream Develop internal audit plan 5. It enables them to form an opinion on financial statements and ensure whether they reflect the true and fair view or not. The Program has a funding envelope of $150 million annually, which includes $118 million disbursed through grants and contributions. Auditor has the authority to question the concerned personnel in case of any discrepancies. Preliminary Scope: The audit will include the collection, use, disclosure and retention of information. The impact of the COVID-19 pandemic on operations such as the limitations of remote work and the continued international travel restrictions may impede the OCAE from achieving its RBAP. Currently, the Department is not implicated in any such audits. It includes six action areas and is set to invest $2 billion over five years from 2018. As we all know, audit risks are a combination of inherent, control, and detection risks. Facilities using this method will have a baseline number for sample size based upon risk and performance, and that number can change based on prior inspection results - it may be reduced due to good results . It covers the starting point of the selection process that determines potential NRCan auditable entities covering a 3 year period to its final recommendation. NRC-IA has adjusted the audit plan to reflect the new risks and programming at NRC, given COVID-19. For enquiries,contact us. Peace and Security PolicyPrg Official: IRD/L. This mission has not been audited before and is a replacement for the Mission Audit Port-au-Prince that was planned for 2019-2020. An audit plan represents a blueprint for conducting an audit. Once approved, it is sent to the OCG.The follow-up process at NRCan is a two-phase process which begins with a management self-assessment of the level of implementation for each Management Action Plan (MAP). This section presents an overview of the 2020-2021 to 2021-2022 Risk-Based Audit Plan. Program Delivery Ineffective management and controls over program delivery could impede the achievement of business objectives, affect program integrity, and result in loss of public confidence in programs and services. The heritage character of some residences symbolizes the historic richness of bilateral relationships with host countries. GAC is involved in the reporting phase of the Audit of Employment Equity in Recruitment conducted by the Public Service Commission. This audit follows a 2017 Audit of the Harmonization of Grant and Contribution Program Administration conducted by the OCAE, which concluded that GAC required improvements to attain a more streamlined, standardized, and harmonized delivery and administration of grants and contributions. This sample outlines the audit plan for a bank, including risk assessment, gap analysis from previous year audit plan and audit schedule. Format: Online, In-Person. Table 5 provides a listing of known external audit projects planned for fiscal years 2017-18 to 2019-20, with the expected tabling dates. Preliminary Scope: The audit will examine select elements of a missions common services, property, consular and readiness programs that can be done remotely from headquarters. Maille (JLD), 4. It is important to have an audit plan because this would ensure the effectiveness of the audit procedure and its accordance to the auditing standards. Sufficient internal costing capacity and competencies are the foundation to the development of strong costing methodology. OCAEs agility can be demonstrated by providing real time feedback and advice to program management regarding activities still underway. To access it and other valuable resources, become a member today or log in! Assess whether initiatives drive spending and cost reduction, while maximizing business value. Government and departmental priorities are also validated with senior management and the DAC to ensure planned audits align with higher priority areas. All programs, management activities, processes, policies and control functions, along with departmental and government-wide initiatives are subjected to a risk assessment and risk ranking exercise to select audit projects in order of priority. Auditable entities commonly include programs, processes, policies, management activities and control systems, along with departmental and government-wide initiatives, which collectively contribute to the achievement of NRCans strategic objectives. You are free to use this image on your website, templates, etc., Please provide us with an attribution link. Audit of Internal Controls Over Financial Reporting. Definition: A risk-based audit plan is the audit plan in which audit resources and work are deployed and focused based on a high risks areas or accounts as the result of the risks assessment performed by the auditor. The FSD Relocation accounts for over a quarter of the FSD expenditures. What is the difference between an audit plan and an audit program then? Schwartz (ARD), 46. Preliminary Objective: To examine the governance structure as well as expenditures within the Duty of Care envelope. Fletcher (HLD), 45. Assess compliance to relevant staffing regulations as well as departmental awareness and understanding of staffing requirements. The Audit Branch has the capacity to deliver the proposed RBAP within the resources allocated to it, as well as the capacity to engage in other Branch activities, such as the preparation of the RBAP, follow-up on the implementation of recommendations, performance reporting, professional practices, and external audit liaison. In risk-based sampling, the design of the sampling plan is based upon sound principles and the experience of the Subject Matter Experts. Salewicz (MHD), 28. The Risk-Based Audit Plan (RBAP), also referred to as the Plan, is prepared by the Audit Branch of Natural Resources Canada (NRCan). A standard audit program guides the audit process, and determines which audit procedures should be performed based on the secondary risk assessment rating. The engagements deemed to be high risk and high priority have been included in the two-year plan. We are continually searching for innovative products and services to enhance our members' ability to meet their rising stakeholder demands. This practice guide will help the CAE and internal auditors create and maintain a risk-based internal audit plan. Canada is a new, yet late, global player among like-minded donors with respect to innovative financing. Grant and contribution payments represent over 65% of the Departments annual spending and are key instruments in furthering the Government of Canadas international policy objectives and priorities in the three programming business lines of foreign affairs, trade, and development. Assurance Service - Objective examination of evidence for the Advisory Project on NRCans Approach to Funding Science-Based Activities, 12. PDF; Size: 513 KB. This figure highlights the four key phases used in the selection process for the development of a robust Risk-based audit plan. Preliminary Scope: The audit will examine financial and human resource components of costing projects/programs that are used to support attestation by the Chief Financial Officer. Transfer Payments - The control framework over transfer payments may not support efficient and effective delivery and demonstration of benefit realization. The Audit and Evaluation Branch (AEB) prepared the ECCC Risk-based audit plan (RBAP) for the Deputy Ministers, in keeping with the Treasury Board Policy on Internal Audit. These missions house representatives from 23 other federal organizations. Both deeds give direction to auditors and other team members while auditing. Estimate resources. PDF; Size: 86 KB. Bobiash (OGM, OAD, OPD, OSD, OBMO), 8. Sub-Saharan Africa TradePrg Official: WGM/L. Salewicz (MHD), 12. Risk Assessment Process for 2017-18 . The resulting documentation primarily contains the overall strategy and plan. IT controls are important to ensure alignment with strategic objectives and priorities, protect departmental assets, and ensure data integrity. This methodology complements the monitoring function of departmental managers. A strategic plan is important to an internal audit department to ensure that its plans are aligned with the company's objectives. Management is facing more complex issues that have to be resolved quickly and Internal Audit needs to be nimble to react to the changing environment. Details. It keeps businesses prepared and resilient to any challenge. Table 2 and 3 provide a listing of projects being carried forward from 2016-17 and the new highest priority projects for fiscal years 2017-18, 2018-19 and 2019-20, respectively. Foreign Service Directives Prg Official: HED/M. The RBAP is developed in accordance with the requirements of the Treasury Board of Canada (TB) Policy on Internal Audit, along with related directives, guidelines, and the Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing. Europe, Arctic, Middle East and Maghreb International Assistance Prg Official: EGM/(Vacant)(ECD, ELD, ESD, EUD), 35. This document will be a roadmap to maintaining the reliability of the department. Grants & Contributions Part II Feminist International Assistance Policy (FIAP). The risk-based audit plan includes internal audit projects for a 3 year period from 2012-13 to 2014-15. These statements, which include the Balance Sheet, Income Statement, Cash Flows, and Shareholders Equity Statement, must be prepared in accordance with prescribed and standardized accounting standards to ensure uniformity in reporting at all levels. Sampling risk is the risk that the conclusion based on a sample may be different from the conclusion that would be reached if the entire population was tested using the same audit procedure. Materiel Management Prg Official: SPD/B. Electric Vehicle and Alternative Fuel Infrastructure Development & Deployment Initiative, 8. Sirrs (CSD, IDD, CS Mission, SID), 48. Hearing both of those terms, we can say that they are basically the same. Liao-Moroz (IGD, IGA), 33. Lawson (SPD), 58. NRCans audit universe is made up of 24 groupings of auditable entities. Preliminary Objective: To determine whether there is an appropriate privacy management framework to support compliance with the Privacy Act. It should be noted that collaborative efforts will range from conducting joint interviews, to collecting and sharing information, to conducting hybrid audit and evaluation engagements. As a result, this years RBAP update includes four potential future audit and evaluation projects where collaboration is possible. An auditor issues a report about the accuracy and reliability of financial statements based on the country's local operating laws. Importance of Audit For Big Corporate Houses (Beginner Guide), How to Prepare An Internal Audit Program? Norton (WED, WFD, WWD), 26. International Assistance OperationsPrg Official: DPD/C. This kind of planning requires the auditor to understand the clients nature of the business, control the environment, and then put their audit resource and schedule by favorite to the areas with high risks. The OCAE strategy is to create value for Global Affairs Canada by leveraging our expertise to drive improvements that support the Department in achieving its mandate and contribute to management excellence. COVID-19 Activities - Due to a high degree of ambiguity, limited information and time pressures, the extent to which critical functions and regular operations could continue was unknown. Anti-Crime and Counter-Terrorism Capacity BuildingPrg Official: IDC/M. Risk-based auditing developed more than a decade ago to support corporate governance. %%EOF Aside from it being required by the Securities and Exchange Commission, the audit plan is important to have an overall strategy of the audit. Similar to previous years, the Audit Branch has been asked to support the OAG in its annual audit of Public Accounts, by providing direct assistance in testing of payroll transactions and offshore revenues and transfers. The OCAE provides independent, objective assurance and advisory services designed to add value and improve the Departments operations. Bobiash (OAD, OGMA- TRIGR, OPD, OSD), 37. What does an audit plan mean? The Department is also subject to audits by other assurance providers. . Lawson (CSD, SPD, SCM), 57. Americas International AssistancePrg Official: NGM/D. Examine the implementation of the data strategy to support organizational goals and objectives. Internal Audit Strategic Plan Template Download this Internal Audit Strategic Plan Template Design in Google Docs, Word, Apple Pages. IyTe.XLceIi/Z~7+z !Ve eRqqTp>%c3(nh2p5V#;v'j208Z } ^%~r/3"(.v`XS|I7:xNU At the end of any accounting period, reconciliation involves matching balances and ensuring that debits (credits) from one account for one transaction is same as thecredit (debits) to another account for the same transaction. Examine the appointment, oversight and expenditures of operations related to Honorary Consuls. Thangaraj (SCM, SID, SMD, SWD, SBMO), 54. Financial ManagementPrg Official: SCM/A. 5 Year Cyclical Assessment - New Direction in Staffing. Since March 2020, due to cross-border travel restrictions around the world, over 55,000 Canadian residents were stranded and lacked access to essential medical and social services. Criteria used for selecting audit projects for the three-year RBAP include past audit coverage and results; materiality; significance to management; level of risk; auditability; audit projects not completed from the previous years Plan; organizational priorities; high priority areas identified by central agencies, such as the Office of the Comptroller General (OCG) and the Office of the Auditor General (OAG), among others; opportunities for improvement; and legislated or other mandated obligations. egenda.dumgal.gov.uk. The reliance on internal partners and external third parties could impede the achievement of business objectives. Drukier (MED, MSD), 14. Savage (NMD, SID), 10. Ongoing analytics is a cost-efficient approach to complement traditional audits. Smith (JLT, JUS, JFM), 52. The auditor painstakingly considers the issue in the current year by addressing it in the risk assessment or designed audit proceduresAudit ProceduresAudit Procedures are steps performed by auditors to get evidence regarding the quality of the financial information provided by the management of a company. Moreau (HED, SID, MISSION), 43. It is called the audit universe. You will Learn Basics of Accounting in Just 1 Hour, Guaranteed! Background: Preliminary Objective: To determine whether there are effective processes and structures in place to manage the Departments real property portfolio. or perhaps have a blended internal audit plan that includes both of these options depending on the nature and objectives of each specific engagement in the plan. Real Property (Domestic) Prg Official: SPD/B. Corporate plans (departmental, investment, security, human resources), Corporate Risk Profile, Human Resource workforce dashboards, Ministers' Mandate Letters, departmental priorities, Departmental Results Framework, Departmental Results Reports, Management Accountability Framework Assessment results, Reports prepared by other internal and external assurance providers, Mission operations and functional management, Internal audit staff of other government departments, Coordinate with internal oversight providers (Inspection, Evaluation), Coordinate with external assurance providers, Synthesize document review and prepare branch profiles, Extract relevant data relating to missions and conduct analysis, Identify and assess risks based on results of analysis, Prioritize auditable entitities based on risk, Map auditable entities to Core Responsibilities, Corporate Risk Profile, Ministers' Mandate Letters, and departmental priorities to ensure adequate coverage, Consider work conducted by other assurance providers, Prioritize auditable entitites for each fiscal year, Ensure engagements are focused on areas that best provide insight into opportunities for improvement, Assess whether audit/advisory is the right tool, Document the plan and submit for approval, Development, Peace and Security Programming, Occupational Health & Safety and Well-being Management, COVID-19 Emergency Repatriations to Canada, Grants & Contributions Part II - Feminist International Assistance Policy, Real Property Investment & Portfolio Management, Mission Audit Bamako, Mali (joint site visit with Mission Inspection), Audit of Foreign Service Directives Relocation, Advisory: Covid - 19 Emergency Repatriations to Canada, Advisory: Grants & Contributions Part ll Feminist International Assistance Policy, Advisory: Duty of Care Governance & Spending, Advisory: Covid - 19 Remote Work Risk Assessment, Advisory: Innovative Programming Design Framework, Audit of IT Part II (post risk assessment), Audit of Trade Commissioner Services Regional Operations, New Direction in Staffing 5 Year Cyclical Assessment, Mission Audits (to be determined) - Mission 1. Internal Audit Plan Risk-based Audit Approach: The main concept of risks based approach are: reduce audit risks, do less works, and meet the objectives. Internal. Areas of focus were prioritized and engagement topics were identified resulting in the following four risk areas: Below is a process map, which provides more detail on the methodological approach used in the preparation of the RBAP. The Office of Protocol Prg Official: XDD/S. Audit Plan Development . MacLennan(MFM, MED, MGD, MHD, MID, MND, MSD, SID), 3. International LawPrg Official: JLD/B. Identify, assess, and prioritize risks. The starting point for the risk-based planning process is the identification of the audit universe. Tenasco-Banerjee(HCM, CFSI, HFD, HSD, HWD, Pools, SID, HBMO, Mission), 53. Moran(BFM, BBD, BED, BPD, BTD, BSD, BFMA), 21. International Innovation and InvestmentPrg Official: BID/E. Europe, Arctic, Middle East and Maghreb TradePrg Official: EGM/(Vacant) (ECD, ELD, ESD, EUD, DWD), 23. Audit of Information for Decision Making (Costing Methodology): The Office of the Comptroller General has changed its plan. This is performed through collaborative discussions with NRCan senior management and the DAC, where emphasis is placed on projects planned for 2017-18 (the first year of the three-year plan), given that future projects are reassessed annually. Emergency Preparedness and ResponsePrg Official: CSD/R. This is a two-step process that involves a preliminary and final prioritization based on a number of factors such as likelihood of risk and impact. Detection risk is the risk that control by auditors. Scope: The review will assess key aspects of a management control framework including governance, planning, monitoring and reporting activities. Golberg(IFM, JFM, KFM, PFM, DSMX, POD, PVD, IBMO, PBMO, DSMO, DSMP, DSMZ, PED), 2. An estimate of total resource capacity available was developed and allocated to Audit Branch activities using metrics based on past experience. To add value and improve an organizations effectiveness, internal audit priorities should align with the organizations objectives and should address the risks with the greatest potential to affect the organizations ability to achieve its goals. Furthermore, the knowledge and experience of the auditors will undoubtedly reflect in the conversations throughout the work plan development. The Audit Branch uses the departmental Program Activity Architecture (PAA) as well as NRCan's inventory of external legislated services to ensure the audit universe identified is complete. It contains the details on the role of internal audit (IA), the Audit Branch's planning methodology, and the planned audits for the next three year cycle: 2017-20. On the other hand, an audit program is a set of procedure that is applied when making the audit to acquire evidence and information. There are approximately 24 groupings of auditable entities based on the PAA and NRCans sectors. B Casey (DCD, SID, SET), 55. The Office of the Auditor General repriortized its audit work at the request of Parliament. Morrison (NDD, NLD), 36. Internal services may not be aligned and integrated with policy development or operations. After plans are made, it is always good to review the whole plan to avoid errors. Scope: The audit will examine the management and operational practices and controls at headquarters and at the program and project levels, including both centralized and decentralized programs. The next stage is to prioritize the audit universe based on a risk-based assessment. In total, 35 of the highest priority internal audit and advisory projects are planned for the next three years. Real Property Project Delivery, Professional and Technical ServicesPrg Official: AWD/E. The IT function is a critical enabler in all transformation and large projects taking place in the Department. 10+ Audit Risk Assessment Templates in PDF | XLS | DOC 1. The audit strategy must explain the scope, timing, and direction of the audit. Table 4 provides a listing of Joint/Collaborative Audit and Evaluation Projects for FYs 2018-19 and 2019-20. Audit of Foreign Service Directive - Relocation, $37M of FSD Relocation payments made in 2019. Advisory Project on Evidence for Policy Decision Making, 34. Login details for this Free course will be emailed to you. Scope: The audit will examine the missions common services, property, consular and readiness programs. Each of the engagements are linked to the core responsibilities, the corporate risks and the audit risk areas (COVID-19 activities, program delivery, transfer payments, and internal services) as shown below. It receives payments in exchange for making items available to end-users. Objective: To identify and assess steps taken by the Department to improve the effectiveness of international assistance through the implementation of the Feminist International Assistance Program (FIAP). All rights reserved. Peace and Stabilization Operations Program, Grants & Contributions Part I Oversight & Monitoring, Grants & Contributions Part II Feminist International Assistance Policy, Innovative Programming - Design Framework, COVID-19 Emergency Repatriations to Canada, Real Property Strategic Investment & Portfolio Management. Instead, the risk-based approach looks at auditing from a different perspective. Assess risks continuously. Reconciliation is the process of comparing account balances to identify any financial inconsistencies, discrepancies, omissions, or even fraud. May 10, 2020. Chowdhury (NMD), 34. Descriptions of the planned engagements for the years are in Appendix B and C, respectively. Management practices and controls related to financial management, procurement, asset management, and LES human resource processes. To better plan and organize the internal audit function, the OCAE has developed a multi-year Risk-Based Audit Plan (RBAP). Indigenous and Northern Affairs Canada Risk-Based Audit Plan 2017-2018 to 2019-2020 Page 5 of 28 RISK-BASED AUDIT PLANNING APPROACH To meet the requirement of the Directive on Internal Audit for the establishment at least annually, and updated as required, a departmental risk-based audit plan, the Audit and Assurance Services Branch's assessment of INAC's areas of risk was reviewed The audit schedule will include all the audit areas with the timeline that the auditor will perform their review. That is why this approach is mostly use by auditors. If auditors effectively assess their clients risks related to financial statements, the auditor will then could tailor the risks audit procedure to detect those risks. Guidance Four audits were started in 2019-2020 and carried over to 2020-2021: Audit of Peace and Stabilization Operations Program, Audit of Grants and Contributions Part I, Audit of Foreign Service Directives - Relocation, and Port-au-Prince misssion audit was deferred in 2019-2020 and replaced by a mission audit in Bamako. The audit planning process began with a review and update of the audit universe, based on the Departmental Results Framework, which is comprised of 58 programs under six core responsibilities (See Appendix A). When he hear it, we then think about a companys performance being investigated. The second step to prioritize the audit universe involves consideration of several factors, including significance to departmental strategic outcomes and operational objectives; senior management requests and priorities; the DACs advice and recommendations; external audit activities and planned evaluations; readiness of the entity for audit activities; and availability of internal resources to complete the audit on time. Preliminary Objective: To identify and assess risks within the IT universe. Rely on existing risk identification processes wherever they exist (e.g. The scope will also include strategic investment decision-making, accountability and risk management. Following different activities like collecting client requirements and information and verifying the applicable laws is vital in preparing an audit strategy. %%EOF Key risk Assessment Steps: 1. Hamson(IRG, IRD, IGD, OAD, OPD, NND, OSD, NLD, ECD, WWD, MID), 31. Casey (SID, IDD, CS Mission), 49. Wheeler (XDD), 5. Management & OversightPrg Official: DCD/J. The OCAE coordinates the risk-based audit planning activities with external assurance providers to ensure audit coverage of high-risk areas, and to minimize overlap and duplication, thus reducing the engagement burden on clients. Whether they reflect the true and fair view or not of $ 150 million,... And allocated to audit Branch activities using metrics based on the country 's local operating.! Bank & # x27 ; s operations as well as thorough test to check the of. Identify areas of risks in key data sets to support compliance with privacy... Statements based on past experience basically the same they reflect the true and fair or! The greatest risks to the development of strong costing methodology identification of the Comptroller General has changed its.... An appropriate privacy management framework to support the Department is not implicated in such. Terms, we then think about a companys performance being investigated Infrastructure development & Deployment Initiative, 8 data...: the Office of the audit will include the collection, use, disclosure and retention of information review! Conducted by the Public Service Commission in Google Docs, Word, Apple Pages LES human resource.. And high priority have been included in the Department an overview of Comptroller! Strong costing methodology is not implicated in any such audits the Public Service Commission key phases used in efficient..., 55 auditor has the authority to question the concerned personnel in case any... International Assistance Policy ( FIAP ) will help the CAE and internal auditors create and maintain risk-based. Strategy must explain the scope will also include strategic investment decision-making, and. Performance being investigated, reporting line, audit risks are a combination of inherent, control, detection... Which audit procedures should be ready and offer coordination to assist in reporting! Delivery and the DAC to ensure planned audits align with higher priority areas set to $. To support programs, Service Delivery - data and technology may be insufficient to support compliance with the tabling... Strategy to support the Department is also Subject to audits by other assurance providers the &! Assurance and advisory services designed to add value and improve the Departments operations plans are,. Areas and is a critical enabler in all transformation and large projects taking in... Payments may not support efficient and effective Delivery and demonstration of benefit realization developed multi-year. All know, audit schedules, and an audit program ( RBAP ) 2020-2021 2021-2022... Services may not be aligned and integrated with Policy development or operations General repriortized its audit work at request..., SMD, SWD, SBMO ), 53 covering a 3 year period from to. 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