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.

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.

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.

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:

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.

Results of key compliance attributes
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? 1(a) 56% of staff with an internal audit or accounting designation (Certified Internal Auditor [CIA], Chartered Professional Accountant [CPA])
1(b) 6% of staff with an internal audit or accounting designation (CIA, CPA) in progress
1(c) 17% of staff holding other designations (CGAP, CISA, PMP, etc.) Contracting funds are expended to bring in expertise as required.
Is internal audit work performed in conformance with the international standards for the profession of internal audit and as required by Treasury Board policy? 2(a) October 19, 2023 - 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).
2(b) April 28, 2022 - Date of last external assessment

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?

3. Refer to table below for internal audit status and related information for fiscal year 2024 to 2025. Please note that only planned and ongoing engagements, in addition to completed engagements with outstanding MAPs*, are included in the tables below.

*Audits from past fiscal years remain listed in the table until 100% 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?

4. Senior management of areas audited rated the overall usefulness of our work as "Good".

Internal audit engagement status and related information for fiscal year 2023 to 2024

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 the Mother-Child Program

In progress

N/A

N/A

N/A

N/A

Joint Audit and Evaluation of Structured Intervention Units

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

In progress

N/A

N/A

N/A

N/A

Audit of the OMS-M – Systems Under Development – Phase III

In progress

N/A

N/A

N/A

N/A

Review of the Complaint and Grievance Resolution Review Committee

In progress

N/A

N/A

N/A

N/A

Other Planned Engagements 2024-2026

Audit of the Management of Offenders with Special Needs

Planned

N/A

N/A

N/A

N/A

Audit of Leave and Overtime

Planned

N/A

N/A

N/A

N/A

Completed Audits with Open MAPs

Audit of Indigenous Intervention Centers

Published – MAP not fully implemented

March 1, 2024

July 11, 2024

February 27, 2026

7%

Audit of Offender Management System Modernization – Systems Under Development Phase II

Published – MAP not fully implemented

March 17, 2024

July 25, 2024

September 30, 2024

73%

Audit of Organizational Culture

Published – MAP not fully implemented

April 10, 2024

May 17, 2024

March 2025

N/A*

Audit of Sentence Management

Published – MAP not fully implemented

March 7, 2023

July 14, 2023

June 30, 2024

77%

Audit of the Management of Elder Services

Published – MAP not fully implemented

August 5, 2022

December 9, 2022

March 29, 2024

45%

Audit of Victim Services

Published – MAP fully implemented

March 24, 2021

May 28, 2021

December 31, 2021

100%

*This audit was approved after the cut-off date of the last follow-up on management action plans. An update on the status of its implementation will be provided during the next reporting cycle.

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