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Key Compliance Attributes of Internal Audit

In accordance with the Treasury Board Directive on Internal Audit, the Department of National Defence and the Canadian Armed Forces publishes key performance results for its internal audit function. These results, or key compliance attributes, demonstrate that the fundamental elements necessary for oversight are in place in the organization, are performing as required under the Policy on Internal Audit and the Directive on Internal Audit, and are achieving results. More information on the publication of these attributes can be found on the Office of the Comptroller General’s website through the following link, “Why publish key compliance attributes of internal audit?”

Table 1 – Key Compliance Attributes – FY 2019/20
Compliance Attribute Result
1 Note 1 a) % of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)). 61%
b) % of staff with an internal audit or accounting designation (CIA, CPA) in progress. 30%
c) % of staff holding other designations (CGAP, CISA, etc.). 27%
2 a) 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 Auditor’s (IIA) Code of Ethics and Standards, and the results of the quality assurance and improvement program. June 2020
b) Date of last external assessment. September 2015
3 Risk-based Audit Plan and related information. Refer to Table 2 – Risk-based Audit Plan and Related Information.
4 Note 2 Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited. 88% of senior management rated the overall usefulness of audits as “Good” or “Excellent”

Note 1: These percentages are as of March 2020. Please note that these percentages are not cumulative as audit staff could be in any, all, or none of the three categories.

Note 2: Based on 2019-20 post audit survey results as presented to the Departmental Audit Committee (DAC) in June 2020.

Table 1 Details

Table 1 Summary:
The table presents key performance results for the internal audit function in the form of four compliance attributes. It has three columns and eight rows. Attribute 1 measures three related sub-attributes, while Attribute 2 measures two. The first column denotes the number of the compliance attribute (from one to four), the second column describes the compliance attribute, and the third column reports the corresponding performance result. Read across (left to right) the row to find the result for each compliance attribute.

Table 2 – Risk-based Audit Plan and Related Information Note 3
  Engagement Title Engagement Status Report Approved Date Report Published Date Original Planned MAP Completion Date Note 6 MAP Implementation Status Note 6
1 Audit of the Financial Management Controls and Practices of the Canadian Army Published 2 August 2018 8 February 2019 30 November 2019 100%
2 Follow-up on Audit of Canadian Forces Health Services Published – MAP not fully implemented 2 August 2018 25 January 2019 31 July 2020 71%
Substantial implementation
3 Advisory Report on Information Management in the Federal Health Claims Processing Service Contract Published – MAP not fully implemented 2 August 2018 17 May 2019 31 July 2020 67%
Progressing well
4 Audit of Contract Amendments Published – MAP not fully implemented 2 August 2018 19 June 2019 31 December 2020 0%
Planning stage
5 Audit of Contracted Facilities Maintenance Services Published – MAP not fully implemented 19 March 2019 4 March 2020 31 December 2020 0%
Planning stage
6 Audit of Preliminary Requirement Development Process for Capital Equipment Projects Published – MAP not fully implemented 19 March 2019 4 March 2020 31 December 2020 25%
Substantial implementation
7 Audit of Tax-Relief for Deployed Operations Published – MAP not fully implemented 3 May 2019 4 March 2020 31 March 2020 17%
Planning stage
8 Follow-up of Office of the Auditor General Audit of Providing Relocation Services Published – MAP not fully implemented 3 May 2019 15 May 2020 30 September 2019 0%
Slow progress
9 Advisory on the Civilian Grievance Process Published – MAP not fully implemented 3 May 2019 15 May 2020 30 September 2019 20%
Planning stage
10 Audit of the Monitoring of the Implementation of Canada’s Defence Policy: Strong, Secure, Engaged Published – MAP not fully implemented 6 November 2019 15 May 2020 30 June 2020 0% Note 7
Substantial implementation
11 Audit of Civilian Pay Management Published – MAP not fully implemented 6 November 2019 15 May 2020 30 June 2020 17%
Progress well
12 Canadian Special Operations Forces Command’s Innovation and Project Approval Review Approved – Not Published 6 November 2019   28 February 2020 0% Note 7
Planning stage
13 Advisory on the Military Recruitment Process Approved – Not Published 18 November 2019   31 March 2022 0% Note 7
Not Yet Due
14 Collaborative Audit of the Passport Program for Official Travel Note 5 Published 18 November 2019 15 May 2020 N/A N/A
15 Advisory on the Streamlined Civilian Advertised Staffing Process In Progress Note 4        
16 Financial Management Controls and Practices – Summary Report In Progress        
17 Audit of Business Practices of Selected Level 2 Organization In Progress Note 4        
18 Advisory on Security Assessment and Authorization In Progress Note 4        
19 Readiness Assessment for Defence Procurement Strategy – Increased Contracting Authorities – Phase 3(b) In Progress Note 4        
20 Audit of Suicide Prevention Action Plan for the CAF In Progress Note 4        
21 Advisory of Membership Fee Reimbursement within DND/CAF In Progress Note 4        
22 Audit of Supporting Information for the Reserve Force Pension Plan In Progress        
23 Audit of Security Risk Management In Progress        
24 Preliminary Assessment of Mutual Logistic Support Arrangements In Progress        
25 Audit of Occupational Health and Safety In Progress        
26 Audit of Cyclical Civilian Staffing Note 8 Planned        

Note 3: The above table reflects engagements identified in the Risk-based Audit Plan for 2019-2020 as well as the additions and adjustment made (status as of December 2019). Additions and adjustments to the engagements listed in the Departmental Plan may have occurred to address emerging risks and priorities of the organization. Going forward, engagements from past fiscal years will remain listed in the table until 100% implementation of the respective management action plan (MAP) is achieved and will remain listed on the site for a minimum of six months after 100% implementation has been achieved and published.

Note 4: These engagements have been recommended for approval by the Departmental Audit Committee (DAC).

Note 5: To foster government-wide internal audit collaboration, ADM(RS) may occasionally collaborate with other departments for audit related work. In January 2019, the internal audit branch of Immigration, Refugees and Citizenship Canada (IRCC) requested support from ADM(RS) for their Audit of the Passport Program - Official Travel. IRCC led this audit, with the assistance of auditors from DND/CAF and other departments in conducting examinations within their own organizations. No recommendation was made to DND/CAF. Results of DND/CAF audit work are published on the DND/CAF website. For the report of the Audit of the Passport Program for Official Travel, please visit IRCC website.

Note 6: Typically, audit and advisory engagements have more than one management action plan (MAP) with different planned completion dates. The date indicated in the column “Original Planned MAP Completion” reflects the latest planned completion date of all the MAPs for the related engagement. The number indicated in the column “MAP Implementation Status” reflects the number of MAPs closed divided by the total number of MAPs for the engagement. This percentage does not reflect the cumulative progress of all the MAPs for the engagement. For example, for an engagement that has a total of two open MAPs that are 90% completed, the percentage will still be marked as 0% given that none of the two MAPs is closed. A description of the overall implementation progress for all the MAPs has been added.  

Note 7: All MAPs related to this engagement are not yet due.

Note 8: This audit was previously named “Staffing Cyclical Assessment”.

Table 2 Details

Table 2 Summary:
The table lists the audit and advisory engagements that were either in progress or started in the 2018-19 fiscal year or after. The first column denotes the number of the engagement. The second column lists the titles of all engagements. The remaining columns report on the following status elements for each engagement:

  • Engagement Status
  • Report Approved Date
  • Report Published Date
  • Original Planned MAP (Management Action Plan) Completion Date
  • MAP Implementation Status

Read across (left to right) the row to find information on the above status elements for each engagement.

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