Internal audit key compliance attributes
Key compliance attributes provide pertinent information to Canadians and parliamentarians on the professionalism, performance and impact of the internal audit function in departments. These are not performance measures and no targets are attached.
Publishing key compliance attributes of internal audit
The oversight of resources used throughout the federal government is conducted by professional and objective internal auditors that are independent of departmental management.
Heads of organizations are responsible for ensuring that internal audits in the department are carried out. The process complies with the Institute of Internal Auditors International Professional Practices Framework.
Departments with an internal audit function are required to publish key attributes of compliance. These attributes have been selected because they demonstrate that, at a minimum, the fundamental elements necessary for oversight are:
- in place
- operating as intended
- achieving results
The key attributes of compliance with the policy and standards are:
- internal auditors trained to effectively perform the work
- audit work that comply with the international standards for the profession
- audit work performed according to a systematically developed Risk-Based Audit Plan:
- which has been approved by the head of the organization
- that results in management actions being taken in response to report recommendations
- audit work perceived as adding value in the pursuit of organizational objectives
|Key compliance attributes||Results as of December 31, 2019|
|% of staff with an internal audit or accounting designation [Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)]||44%|
|% of staff with an internal audit or accounting designation (CIA, CPA) in progress||17%|
|% of staff holding other designations (CGAP, CISA, etc.)||22%|
|Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools and information considered necessary to evaluate conformance with the IIA Code of Ethics and the Standards and the results of the quality assurance and improvement program (QAIP)||December 3, 2019|
|Date of last external assessment||March 2016|
|Risk-Based Audit Plan and related information||Refer to Table 2: Status of Open Internal Audits Approved in the Risk-Based Audit Plan.|
|Average overall usefulness rating from upper senior management of areas audited||100% of senior management rated the overall usefulness of the audits as ‘Good’ to ‘Excellent’.|
The Comptroller General has the authority to amend these attributes, should there be changes in the internal audit environment and/or due to the evolving maturity of the internal audit function.
|Internal audit title||Audit status||Report approved
|Original planned Management Action Plan (MAP) completion date||Implementation status|
|Audit of Oceans Management||Published – MAP fully implemented||May 13, 2016||June 30, 2016||March 2017||100%|
|Audit of Information Technology Security||Published – MAP fully implemented||December 9, 2016||March 22, 2017||September 2017||100%|
|Audit of the Canadian Shellfish Sanitation Program||Published – MAP fully implemented||June 9, 2017||July 25, 2017||March 2018||100%|
|Audit of the Management of Laboratories||Published – MAP fully implemented||January 15, 2018||May 14, 2018||March 2019||100%|
|Audit of Occupational Health and Safety||Published – MAP not fully implemented||March 22, 2018||June 19, 2018||December 2019||70%|
|Audit of Fraud Management||Published – MAP not fully implemented||October 25, 2018||January 16, 2019||December 2019||80%|
|Audit of Materiel Management: Disposal of Assets||Published – MAP fully implemented||October 25, 2018||January 16, 2019||September 2019||100%|
|Audit of Icebreaking Services||Published – MAP not fully implemented||May 28, 2019||October 3, 2019||March 2020||70%|
|Audit of Physical Security||Published – MAP not fully implemented||June 26, 2019||October 3, 2019||October 2020||25%|
|Audit of IT Asset Management||Published – MAP not fully implemented||June 26, 2019||October 3, 2019||March 2021||25%|
|Audit of the Management of Firearms||Published – MAP not fully implemented||December 4, 2019||February 24, 2020||August 2020||-|
|Audit of Information Management / lnformation Technology (IM/IT) Governance and Integrated Planning||In progress||-||-||-||-|
|Audit of the Incident Command System||In progress||-||-||-||-|
|Audit of Revenue Management||In progress||-||-||-||-|
|Audit of Grants and Contributions – Technology||In progress||-||-||-||-|
Additions and adjustments to the internal audits listed in the Departmental Plan may have occurred in order to address emerging risks and priorities of the organization. Going forward, audits from past fiscal years will remain listed in the table until 100% Management Action Plan (MAP) implementation is achieved. Audit engagements will remain listed on the site for a minimum six-month period after 100% implementation has been achieved and published.
- Policy on Internal Audit, section A.126.96.36.199
- Why publish key compliance attributes of internal audit?
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