Internal audit key compliance attributes

The objective of publishing departmental internal audit performance results, in the form of key compliance attributes, is to provide pertinent information to Canadians and parliamentarians regarding the professionalism, performance and impact of the function in departments.

The compliance attributes detailed below have been selected to show an external audience that an internal audit function is in place and operating as intended.

Results of key compliance attributes

Compliance Attributes will answer questions that stakeholders may have about the oversight of public resources

Key Compliance Attributes

Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?

1(a) 50% of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA))

1(b) 38% of staff with an internal audit or accounting designation (CIA, CPA) in progress:

1(c) 25% of staff holding other designations (Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA), Certification in Risk Management Assurance (CRMA) and Certified Fraud Examiner (CFE))

Is internal audit work performed in conformance with the international standards for the profession of internal audit as required by Treasury Board policy?

2(a) April 24, 2018 - Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools, and information considered necessary to evaluate conformance with the Institute of Internal Auditors (IIA) Code of Ethics and the Standards and the results of the quality assurance and improvement program (QAIP).

2(b) March 2016 - Date of last external assessment

Are the risk-based audit plans (RBAPs) submitted to audit committees and approved by deputy heads implemented as planned with resulting reports published?

Is management acting on audit recommendations for improvements to departmental processes?

3. Approved 2018 – 20 RBAP and related information:

Refer to the table below for the audits starting in 2018-19 (additions and adjustments to the internal audits listed in the Plan may have occurred in order to address emerging risks and priorities of the organization).

Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization? 

4. Good - Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited.

2018-19 Internal audits status and related information – as of June 30, 2019

 Internal audit titleAudit statusReport approved dateReport published dateOriginal planned MAP completion dateImplementation status
1.Continuous Audit – Foreign Service Directives SeriesCarried forwardN/AN/AN/AN/A
2.Continuous Audit - ContractingCarried forwardN/AN/AN/AN/A
3.Continuous Audit - Vehicle Operations & MaintenanceCarried forwardN/AN/AN/AN/A
4.Continuous Audit - Property Operations & MaintenanceCarried forwardN/AN/AN/AN/A
5.Continuous Audit – OvertimeCarried forwardN/AN/AN/AN/A
6G7 Summit Management OfficeTabledN/AN/AN/AN/A
7.Branch Management OfficesTabledN/AN/AN/AN/A
8.Trade Commissioner ServicesCompletedJanuary 2019April 2019June 201925%
9.International Humanitarian AssistanceTabledN/AN/AN/AN/A
10.Occupational Health and SafetyTabledN/AN/AN/AN/A
11.Human Resources DeliveryTabledN/AN/AN/AN/A
12.Common Service Delivery PointsTabledN/AN/AN/AN/A
13.IT Security Threat & Vulnerability ManagementTabledN/AN/AN/AN/A
14.G&C Monitoring & OversightCarried forwardN/AN/AN/AN/A
15.Climate Change InitiativesCancelledN/AN/AN/AN/A
16.Audit of management practices of mission – Beijing, ChinaCompletedJanuary 2019April 2019March 201975%
17.Audit of management practices of mission – SingaporeCompletedJanuary 2019April 2019March 202140%
18.Audit of management practices of mission – BogotaTabledN/AN/AN/AN/A
19.Audit of management practices of mission – Guatemala CityTabledN/AN/AN/AN/A
20.Audit of management practices of mission – Addis AbabaTabledN/AN/AN/AN/A
21.Audit of management practices of mission – PretoriaTabledN/AN/AN/AN/A
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