Key Compliance Attributes of Internal Audit: August 2025
In accordance with the Treasury Board Directive on Internal Audit, the Department of National Defence and the Canadian Armed Forces publish key performance results for their 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?”
Compliance Attributes | Result | |
---|---|---|
1 |
a) % of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)) Footnote 1 |
45% |
b) % of staff with an internal audit or accounting designation (CIA, CPA) in progress Footnote 1 |
10% |
|
c) % of staff holding other designations (CGAP, CISA, etc.) Footnote 1 | 24% |
|
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 IIA Code of Ethics and Standards and the results of the quality assurance and improvement program (QAIP) | March 2025 |
b) Date of last external assessment | August 2020 |
|
3 |
Risk-based Audit Plans and related information |
Refer to Table 2 – Risk-based Audit Plans and Related Information |
4 |
Average overall usefulness rating of areas audited. Footnote 2 |
100% of senior management rated the overall usefulness of audits as “Good” or “Excellent” |
Table 1 Summary
Engagement Title | Engagement Status | Report approved date | Report published date | Original planned MAP completion date Footnote 4 | Implementation Status Footnote 4 | |
---|---|---|---|---|---|---|
1 |
Published - MAP not fully implemented |
2019-05-03 |
2020-03-04 |
2020-03-31 |
67% |
|
2 |
Published - MAP not fully implemented |
2019-11-18 |
2020-07-20 |
2022-03-31 |
33% |
|
3 |
Published - MAP not fully implemented |
2020-07-09 |
2021-02-16 |
2021-03-31 |
100% |
|
4 |
Audit of Supporting Information for the Reserve Force Pension Plan |
Published - MAP not fully implemented |
2020-10-22 |
2021-03-30 |
2021-09-30 |
83% |
5 |
Published - MAP not fully implemented |
2021-07-14 |
2021-12-15 |
2023-03-31 |
29% |
|
6 |
Published - MAP not fully implemented |
2024-06-06 |
2024-08-08 |
2025-11-30 |
0% |
|
7 |
Published - MAP not fully implemented |
2022-11-07 |
2023-03-14 |
2023-12-31 |
0% |
|
8 |
Assessment of the Defence Resource Business Modernization Programme |
Published - MAP not fully implemented |
2021-11-03 |
2022-03-08 |
2022-08-31 |
25% |
9 |
Audit of Information Systems (IS) Patch Management |
Approved - Not published |
Dec-22 |
N/A |
2025-09-01 |
0% |
10 |
Audit of Selected Security Activity |
Approved - Not published |
2023-06-28 |
N/A |
2026-07-01 |
0% |
11 |
Published - MAP not fully implemented |
2021-08-19 |
2021-12-15 |
2023-06-30 |
80% |
|
12 |
Audit of Security Requirements in Procurement and Contracting |
Approved - Not published |
2025-03-12 |
N/A |
2025-08-31 |
0% |
13 |
Audit of the Management of Controlled Goods |
Approved - Not published |
2023-07-30 |
N/A |
2025-03-01 |
0% |
14 |
Published - MAP not fully implemented |
2024-07-10 |
2024-09-12 |
2026-03-31 |
0% |
|
15 |
Published - MAP not fully implemented |
2024-12-13 |
2025-02-20 |
2026-04-30 |
0% |
|
16 |
Internal Audit of Federal Government Consulting Contracts Awarded to McKinsey & Company |
Published - MAP not fully implemented |
2023-03-22 |
2023-03-30 |
2024-12-31 |
0% |
17 |
Review of Selected Infrastructure Leasehold Contracts |
Approved – Not published |
2024-04-29 |
N/A |
N/A |
N/A |
18 |
Published - MAP not fully implemented |
2025-01-16 |
2025-02-20 |
2024-10-31 |
100% |
|
19 |
Audit of Military Communications |
Approved – Not published |
2025-04-30 |
N/A |
2025-06-30 |
0% |
20 |
Audit of Commercial Travel Practices |
Cancelled |
N/A |
N/A |
N/A |
N/A |
21 |
Published - MAP not fully implemented |
2025-04-04 |
2025-06-05 |
2026-07-31 |
0% |
|
22 |
Preliminary Assessment: Defence Team Digital Investment Planning and Reporting Process |
Planned |
||||
23 |
Audit of Non-Advertised Staffing Processes |
Cancelled |
N/A |
N/A |
N/A |
N/A |
24 |
Audit of Asset Life Cycle Management |
Postponed |
||||
25 |
Audit of Contracting for Transportation Services |
In progress |
||||
26 |
Audit of University Teachers Pay Administration |
In progress |
||||
27 |
Talent Management and Succession Planning |
Planned |
||||
28 |
Selected Security Activity – DVCDS (Classified) |
In progress |
||||
29 |
Implementation of the DND Accessibility Plan |
In progress |
||||
30 |
Third Party Security Risks |
Planned |
||||
31 |
Cyclical Audit of Civilian Staffing |
In progress |
||||
32 |
Children’s Education Management |
Planned |
||||
33 |
Suicide Prevention at Canadian Military Colleges |
Planned |
||||
34 |
Assistant Deputy Minister (Public Affairs) – Risks and Controls Assessment |
Planned |
||||
35 |
Administration of Military Leave |
Planned |
||||
36 |
Information Technology Out Clearance Procedures |
Cancelled |
N/A |
N/A |
N/A |
N/A |
37 |
Inter-Component Capability Transfers Process |
Planned |
||||
38 |
Unforecasted Operational Requirements |
Cancelled |
N/A |
N/A |
N/A |
N/A |
Table 2 Summary
Engagement Title | Engagement Status | Report approved date | Report published date | Original planned MAP completion date Footnote 4 | Implementation Status Footnote 4 | |
---|---|---|---|---|---|---|
1 |
Published - MAP fully implemented |
2018-08-02 |
2019-02-08 |
2019-11-30 |
100% |
|
2 |
Published - MAP fully implemented |
2018-08-02 |
2019-01-25 |
2020-07-31 |
100% |
|
3 |
Published - MAP fully implemented |
2018-08-02 |
2019-05-17 |
2020-07-31 |
100% |
|
4 |
Published - MAP fully implemented |
2018-08-02 |
2019-06-19 |
2020-12-31 |
100% |
|
5 |
Published - MAP fully implemented |
2019-03-19 |
2020-03-04 |
2020-12-31 |
100% |
|
6 |
Published - MAP fully implemented |
2019-03-19 |
2020-03-04 |
2020-12-31 |
100% |
|
7 |
Published - MAP fully implemented |
2019-05-03 |
2020-05-15 |
2019-09-30 |
100% |
|
8 |
Published - MAP fully implemented |
2019-05-03 |
2020-05-15 |
2019-09-30 |
100% |
|
9 |
Published - MAP fully implemented |
2019-11-06 |
2020-05-15 |
2020-06-30 |
100% |
|
10 |
Published - MAP fully implemented |
2019-11-06 |
2020-05-15 |
2020-06-30 |
100% |
|
11 |
Published - MAP fully implemented |
2019-11-06 |
2020-10-19 |
2020-02-28 |
100% |
|
12 |
Published - MAP not applicable |
2019-11-18 |
2020-05-15 |
N/A |
N/A |
|
13 |
Published - MAP fully implemented |
2020-08-10 |
2020-10-19 |
2020-03-31 |
100% |
|
14 |
Published - MAP fully implemented |
2021-02-19 |
2021-06-21 |
2022-03-31 |
100% |
|
15 |
Published - MAP fully implemented |
2020-08-10 |
2021-02-16 |
2020-12-31 |
100% |
|
16 |
Advisory on Security Assessment and Authorization |
Approved - Not published |
2020-08-10 |
N/A |
2021-03-31 |
100% |
17 |
Published - MAP fully implemented |
2020-07-09 |
2021-02-16 |
2022-03-31 |
100% |
|
18 |
Published - MAP fully implemented |
2020-07-09 |
2021-03-30 |
2021-03-31 |
100% |
|
19 |
Audit of Security Risk Management |
Approved - Not published |
2021-11-02 |
N/A |
2022-10-01 |
100% |
20 |
Published - MAP fully implemented |
2020-10-22 |
2021-03-30 |
2022-06-30 |
100% |
|
21 |
Published - MAP fully implemented |
2021-03-23 |
2021-06-30 |
2021-06-30 |
100% |
|
22 |
Published - MAP fully implemented |
2021-08-19 |
2021-12-15 |
2022-03-31 |
100% |
|
23 |
Published - MAP not applicable |
2022-07-29 |
2022-11-18 |
N/A |
N/A |
|
24 |
Published - MAP not applicable |
2021-11-16 |
2022-05-27 |
N/A |
N/A |
|
25 |
Audit of Cyber Domain Initiatives |
Cancelled |
N/A |
N/A |
N/A |
N/A |
26 |
Audit of Information Management Security |
Cancelled |
N/A |
N/A |
N/A |
N/A |
27 |
Audit of Cadet Program Leadership and Management |
Cancelled |
N/A |
N/A |
N/A |
N/A |
28 |
Audit of Total Health and Wellness Expenditures |
Cancelled |
N/A |
N/A |
N/A |
N/A |
29 |
Review of Select Contracts |
Cancelled |
N/A |
N/A |
N/A |
N/A |