Independent Forest Audit Process and Protocol

The Independent Forest Audit Process and Protocol (IFAPP) is the key source of guidance and direction for the conduct of each year's forest audits.  It is developed and maintained by the Ministry’s Forest Management Branch; auditors and auditees rely on it as a reference tool for each audit. 

The key components of the IFAPP are the introductory text, and five appendices. Appendix A is the detailed protocol, which sets out the criteria against which forest management is to be examined, and the procedures and evidence to be used in the examination.   Appendices B, C, D and E, respectively, set out provisions for information-gathering, the preparation of a document describing trends in the forest under audit, the format and content of audit reports and how action plans are to be developed in response to each audit. 

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Introduction

The Independent Forest Audit Process and Protocol is built on a set of eight guiding principles.  These principles are largely common elements found in typical sustainable forest management systems.  The principles provide a framework for structuring the detailed protocol (Appendix A to the IFAPP).

The introductory text portion of the IFAPP includes the following general information:  an overview of the IFAPP; general description of the steps in the annual IFA program; roles and responsibilities of various key parties; information on action plans and status reports; requirements for records retention; and some references and definitions.  This text serves as a short lead-in to the detailed protocol.

Appendix A is the detailed protocol.  It is in eight parts – one for each of the eight guiding principles.  For each principle, the protocol sets out a number of criteria against which the forest and forest management are examined.  For each criterion, a source is set out, as well as a “Date Required”, if necessary.  Procedures to be followed for each criterion are also set out, along with a listing of evidence sources to be checked in carrying out each procedure.  This Appendix constitutes the bulk of the IFAPP.  It is the basis for the audit examination which is performed.

Appendix B is a list of the information to be gathered for the audit.  The information has been broken down into three categories, based on the time when it is needed.  The categories are:  “On award”, “Pre-audit” and “Start of field audit”.  The list serves as guidance to auditees and MNR District staff, and provides a checklist for the audit team in assembling and reviewing documentary information.

Appendix C is the “Comparison and Trend Analysis of Planned vs. Actual Forest Operations”, to be prepared by the forest manager, and then submitted to the auditor for review and analysis.  Two parts of the material are to be prepared – the trend analysis tables, which are largely tables which must be prepared for Forest Management Plans or Reports on Past Forest Operations/Year Ten Annual Reports, and the text, which can be the summary of the Report of Past Forest Operations, if available.  The text is to summarize and explain the trends and comparisons of planned and actual.  The auditor is expected to review and analyze the trend analysis and forest manager’s report, and comment on it in the text of the audit report.

Appendix D sets out the format for the final audit reports, and comments on language, content and transmittal letters.

Appendix E describes the process for developing action plans.  They are to be prepared by the forest manager, in consultation with the MNR District Manager, within two months of receiving the final audit report.  The Regional administration and the Forest Management Branch will prepare actions of a Regional or provincial nature.  The Assistant Deputy Ministers for the Field Services and Forests Divisions must then also approve the action plans. 

For each recommendation in the audit report, the action plan sets out the action required, who is responsible for doing it, deadline dates and how progress is tracked.  A status report to follow up on action plan progress is to be prepared by auditees two years after the action plan is approved.  Beginning with the 2007 audits, action plans are posted on this web site.  Action plans from prior years are available to the public upon request.