Key compliance attributes of Internal Audit

Why publish key compliance attributes of Internal Audit

The objective of the Treasury Board Policy on Internal Audit is to ensure that the oversight of public resources throughout the federal public administration is informed by a professional and objective internal audit function that is independent of departmental management.

Treasury Board Policy on Internal Audit

Heads of organizations are responsible for ensuring that internal audit in the department is carried out in accordance with the Institute of Internal Auditors International Professional Practices Framework unless the framework is in conflict with the Treasury Board Policy or its related directive; if there is a conflict, the Policy or Directive will prevail.

Institute of Internal Auditors International Professional Practices Framework

Departments with internal audit functions are required to publish key attributes of compliance as per section A.2.2.3.1 of the Treasury Board Directive on Internal Audit. It is important that the public is aware that heads of government organizations are receiving assurance and that activities are managed in a way that demonstrates responsible stewardship.

Treasury Board Directive on Internal Audit

These attributes have been selected because they demonstrate to an external audience that, at a minimum, the fundamental elements necessary for oversight are in place, are operating as intended and are achieving results. The key attributes of compliance with the Policy and standards are:

internal auditors that are trained to effectively perform the work
audit work that is performed in conformance with the international standards for the profession
audit work that is performed according to a systematically developed risk-based audit plan, which has been approved by the head of the organization, and that results in management actions being taken in response to report recommendations
audit work that is perceived by stakeholders as adding value in the pursuit of organizational objectives

Publishing departmental key compliance attributes provides pertinent information to Canadians and parliamentarians regarding the professionalism, performance, and impact of the internal audit function in departments. These are not performance measures and no targets are attached. Under the Policy, 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.

Table 1: Key Compliance Attributes Results as of June 30, 2025
Performance Measure	Key compliance attributes	Results
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?	% of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA))	74 %
	% of staff with an internal audit or accounting designation in progress (CIA, CPA)	0%
	% of staff holding other professional designations (Certified Government Auditing Professional [CGAP], Certification in Risk Management Assurance [CRMA], etc.	32 %
Is internal audit work performed in conformance with the international standards for the profession of internal audit and as required by Treasury Board policy?	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)	Results of the Quality Assurance and Improvement Program were presented to the Departmental Audit Committee (DAC) on December 13, 2024 ^{Footnote 1}
	Date of last external assessment	April 28, 2022
Are the Risk-based Audit and Evaluation Plans (RBAEPs) 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?	Risk-Based Audit Plan (RBAP) and related information name/status of audit for the current fiscal year of the RBAP date the audit report was approved date the audit report was published original planned date for completion of all management action plan (MAP) items status of MAP items	Refer to Table 2 – Audit plan and related information. *Audits from past fiscal years remain listed in the table until 100% of the 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.
Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization?	Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited.	Senior management of areas audited rated the overall usefulness of our work as "Good".

Table 2 – Risk-based audit plan and related information updated as at June 30, 2025
Engagement Title	Status	Report Approved Date	Report Published Date	Original Planned MAP Completion Date	Implementation Status
Ongoing Engagements
Audit of Fire Safety	In progress	N/A	N/A	N/A	N/A
Audit of Conditions of Confinement	In progress	N/A	N/A	N/A	N/A
Audit of the Procurement and Contracting Process- Phase I	In progress	N/A	N/A	N/A	N/A
Audit of Injury on Duty Leave	In progress	N/A	N/A	N/A	N/A
Review of the Port-Cartier Evacuation	In progress	N/A	N/A	N/A	N/A
Other Planned Engagements 2025-2027*
Audit of the Management of the Aging Offender Population	Planned	N/A	N/A	N/A	N/A
Audit Engagement – Health Centre of Excellence	Planned	N/A	N/A	N/A	N/A
Institutional Reviews – Pilot	Planned	N/A	N/A	N/A	N/A
Completed Audits with Open MAPs
Review of the Complaint and Grievance Resolution Review Committee	Report approved - MAP not yet finalized.	May 5, 2025	N/A	TBC	N/A
Audit of the Mother-Child Program	Completed – Not yet published	May 8, 2025	Within 90 business days of approval.	March 31, 2027	N/A**
Joint Audit and Evaluation of Structured Intervention Units	Completed – Not yet published	June 8, 2025	Within 90 business days of approval.	March 31, 2026	N/A**
Audit of the OMS-M – Systems Under Development – Phase III	Completed – MAP not fully implemented	January 19, 2025	March 11, 2025	September 30, 2026	N/A**
Audit of Organizational Culture	Completed – MAP not yet approved	April 10, 2024	May 17, 2024	March 31, 2027	N/A**
Audit of Offender Management System Modernization – Systems Under Development Phase II	Completed – MAP fully implemented	March 17, 2024	July 25, 2024	March 31, 2026	100 %
Audit of Sentence Management	Completed – MAP fully implemented	March 7, 2023	July 14, 2023	June 30, 2024	100 %
Audit of Indigenous Intervention Centers	Completed – MAP not fully implemented	March 1, 2024	July 11, 2024	February 27, 2026	33 %
Audit of the Management of Elder Services	Completed – MAP not fully implemented	August 5, 2022	December 9, 2022	June 30, 2025	82%

* In order to address emerging risks and departmental priorities, we may adjust the internal audits planned in the risk-based audit plan.

** This MAP was approved after the deadline for the last follow-up exercise. An update on the implementation progress will be provided during the next follow-up cycle.

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Date modified:: 2023-06-30

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Key compliance attributes of Internal Audit

Why publish key compliance attributes of Internal Audit

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