Internal audit and evaluation

The goal of internal audits is to provide information, advice and assurance to the Commissioner of Official Languages as to whether the important management systems and processes and administrative services of the Office of the Commissioner of Official Languages of Canada are appropriately designed and effectively operated to comply with its policies and guiding principles. Internal audits help the Office of the Commissioner of Official Languages accomplish its objectives by bringing a systematic, disciplined approach to assessing and improving the effectiveness of risk management, control and governance processes.

The objective of internal evaluations is to provide information, analysis and advice to the Commissioner of Official Languages as to whether the organization’s programs and initiatives are producing the outcomes that they were designed to produce and at an affordable cost, and to identify lessons learned and good practices that are intended to support program and policy improvements.

Audit and Evaluation Committee

External members

  • Michael Nelson

    Michael Nelson began his career as an engineering officer in the Canadian Forces. In 1980, he left the military and joined the federal Public Service.

    During his career he was involved in the research, writing and production of two public administration books authored by Gordon Osbaldeston (former Clerk of the Privy Council and Secretary to the Federal Cabinet), Keeping Deputy Ministers Accountable, and Organizing to Govern. Michael later held senior appointments in the federal government, including Group Chief at Treasury Board Secretariat, where he was responsible for federal government policies in information management, access to information, privacy, security, communications and federal identity; Chief Executive Officer of the Canadian Forces Housing Agency;  Vice-President at the Public Service Commission of Canada (PSC); and Assistant Deputy Minister, Comptrollership and Administration Sector at Industry Canada.

    Michael was appointed Registrar of Lobbyists for the Government of Canada in 2004.  During his time in that position he chaired an international symposium on lobbying legislation in France organized by the Organization for Economic Cooperation and Development (OECD). Michael retired from the federal public service in 2008 and is currently President of S.A.G.E. Consulting Inc.

    Michael is a graduate in Applied Science from the Royal Military College of Canada and holds a Master of Business Administration degree from the University of Ottawa. He is a native of Halifax, Nova Scotia.

  • Serge Gaudet

    Serge Gaudet (CPA, CA) brings extensive experience and broad knowledge of financial governance, risk and control management in complex business environments. He held several senior positions during a career that started in 1976 as audit trainee in the private sector.

    At the Office of the Auditor General for 20 years, he led several attest audits of federal departments, crown corporations and agencies. He led value-for-money audits focussing on significant programs such as the immigration and refugee programs. These audits resulted in significant recommendations to improve the effectiveness of these programs and were brought to the attention of Parliament and to the various Parliamentary Committees.

    At Canada Revenue Agency, Serge Gaudet served as member of the Agency Management Committee and as secretary of the Internal Audit/Program Evaluation Committee. The administration of hundreds of billion in tax revenues represents a significant challenge in terms of fairness, integrity, and achievement of results. As Director General of the Financial Administration and of the Corporate Audit and Evaluation Directorates, he ensured his teams were focussed on understanding the many significant business risks, identifying opportunities for improvement and implementing required actions. For instance, he led the development and implementation of a project that provided assurance to the Provinces and Territories that the CRA management controls relevant to their tax revenues were effective.

    Serge Gaudet joined the Canada Mortgage Housing Corporation in 2006 and served as member of the executive committee. He provided useful advice to the President and the Board on the adequacy of systems and the effectiveness in achieving corporate results. He demonstrated great flexibility and adaptability by successfully taking up significant additional functions: appointed Acting Chief Financial Officer and Vice-President of Corporate Services; Sector Head, Technology and Administration; Chief, Own Risk and Solvency Assessment. Following his retirement in 2014, he provided professional advice to the new Vice-Presidents of Audit and Evaluation until 2018.

    Serge Gaudet is a member of the Board of non-for-profit organizations. He is married and the father of 2 adult sons and proud grandfather of 4 grandchildren.


Audit and Evaluation Committee Annual Reports

Internal audit

Chief Audit Executive Annual Report

Internal Audit Reports

Internal Audit Plans


Evaluation Reports

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