Key Compliance Attributes of Internal Audit: August 2024

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?”

Table 1 – Key Compliance Attributes
Compliance Attributes		Result
1	a) % of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)) ^{Footnote 1}	36%
	b) % of staff with an internal audit or accounting designation (CIA, CPA) in progress ^{Footnote 1}	14%
	c) % of staff holding other designations (CGAP, CISA, etc.) ^{Footnote 1}	26%
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)	December 2023
2	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”
Footnote 1 Return to footnote 1 These percentages are as of March 2023. Please note that these percentages are not cumulative as audit staff could be in any, all or none of the three categories. Footnote 2 Return to footnote 2 Based on 2023/24 post-engagement satisfaction survey results.

Table 1 Summary

Table 2 – Risk-Based Audit Plans and Related Information ^{Footnote 3}
	Engagement Title	Engagement Status	Report approved date	Report published date	Original planned MAP completion date ^{Footnote 4}	Implementation Status ^{Footnote 4}
1	Audit of the Financial Management Controls and Practices of the Canadian Army	Published - MAP fully implemented	2018-08-02	2019-02-08	2019-11-30	100%
2	Follow-up on Audit of Canadian Forces Health Services	Published - MAP fully implemented	2018-08-02	2019-01-25	2020-07-31	100%
3	Advisory Report on Information Management in the Federal Health Claims Processing Service Contract	Published - MAP fully implemented	2018-08-02	2019-05-17	2020-07-31	100%
4	Audit of Contract Amendments	Published - MAP fully implemented	2018-08-02	2019-06-19	2020-12-31	100%
5	Audit of Contracted Facilities Maintenance Services	Published - MAP fully implemented	2019-03-19	2020-03-04	2020-12-31	100%
6	Audit of Preliminary Requirement Development Process for Capital Equipment Projects	Published - MAP fully implemented	2019-03-19	2020-03-04	2020-12-31	100%
7	Audit of Tax Relief for Deployed Operations	Published - MAP not fully implemented	2019-05-03	2020-03-04	2020-03-31	67%
8	Follow-Up of the Office of the Auditor General of Canada's Audit of Providing Relocation Services	Published - MAP fully implemented	2019-05-03	2020-05-15	2019-09-30	100%
9	Advisory Report on Civilian Grievance Process	Published - MAP fully implemented	2019-05-03	2020-05-15	2019-09-30	100%
10	Targeted Audit: Monitoring of the Implementation of Canada's Defence Policy: Strong, Secure, Engaged	Published - MAP fully implemented	2019-11-06	2020-05-15	2020-06-30	100%
11	Audit of Civilian Pay Management	Published - MAP fully implemented	2019-11-06	2020-05-15	2020-06-30	100%
12	Canadian Special Operations Forces Command's Innovation and Project Approval Review	Published - MAP fully implemented	2019-11-06	2020-10-19	2020-02-28	100%
13	Advisory on the Military Recruitment Process	Published - MAP not fully implemented	2019-11-18	2020-07-20	2022-03-31	33%
14	Collaborative Audit of the Passport Program for Official Travel	Published - MAP not applicable	2019-11-18	2020-05-15	N/A	N/A
15	Advisory on the Streamlined Civilian Advertised Staffing Process	Published - MAP fully implemented	2020-08-10	2020-10-19	2020-03-31	100%
16	Financial Management Controls and Practices	Published - MAP fully implemented	2021-02-19	2021-06-21	2022-03-31	100%
17	Targeted Audit of Selected L2 Business Practices	Published - MAP fully implemented	2020-08-10	2021-02-16	2020-12-31	100%
18	Advisory on Security Assessment and Authorization	Approved - Not published	2020-08-10	N/A	2021-03-31	100%
19	Readiness Assessment for Defence Procurement Strategy - Increased Contracting Authorities - Phase 3(b)	Published - MAP fully implemented	2020-07-09	2021-02-16	2022-03-31	100%
20	Audit of Suicide Prevention Action Plan for the CAF	Published - MAP not fully implemented	2020-07-09	2021-02-16	2021-03-31	75%
21	Targeted Audit of Membership Fee Reimbursements within DND/CAF	Published - MAP fully implemented	2020-07-09	2021-03-30	2021-03-31	100%
22	Audit of Supporting Information for the Reserve Force Pension Plan	Published - MAP not fully implemented	2020-10-22	2021-03-30	2021-09-30	80%
23	Audit of Security Risk Management	Approved - Not published	2021-11-02	N/A	2022-10-01	100%
24	Assessment of Mutual Logistics Support Arrangements	Published - MAP fully implemented	2020-10-22	2021-03-30	2022-06-30	100%
25	Joint Audit and Evaluation of the DND/CAF Safety Program	Published - MAP not fully implemented	2021-07-14	2021-12-15	2023-03-31	14%
26	Cyclical Audit of Civilian Staffing	Published - MAP fully implemented	2021-03-23	2021-06-30	2021-06-30	100%
27	Audit of Leave, Travel, Hospitality Expenditures and Related Proactive Disclosure for Level 1s (or Equivalent) and Above	Published - MAP fully implemented	2021-08-19	2021-12-15	2022-03-31	100%
28	Audit of Defence Infrastructure	Published - MAP not fully implemented	2024-06-06	2024-08-08	2025-11-30	0%
29	Audit of Defence Project Management	Published - MAP not fully implemented	2022-11-07	2023-03-14	2023-12-31	0%
30	Assessment of the Defence Resource Business Modernization Programme	Published - MAP not fully implemented	2021-11-03	2022-03-08	2022-08-31	25%
31	Audit of Information Systems (IS) Patch Management	Approved - Not published	Dec-22	N/A	2025-09-01	0%
32	Audit of Information Management	Published - MAP not applicable	2022-07-29	2022-11-18	N/A	N/A
33	Audit of Selected Security Activity	Approved - Not published	2023-06-28	N/A	2026-07-01	0%
34	ADM(RS) Assessment of MAP Status: 2015 Deschamps External Review and 2018 OAG Inappropriate Sexual Behaviour	Published - MAP not applicable	2021-11-16	2022-05-27	N/A	N/A
35	Audit of Defence Team Response to COVID-19	Published - MAP not fully implemented	2021-08-19	2021-12-15	2023-06-30	20%
36	Audit of Cyber Domain Initiatives	Cancelled	N/A	N/A	N/A	N/A
37	Audit of Security Requirements in Procurement and Contracting	In progress		N/A	2025-08-31	0%
38	Audit of the Management of Controlled Goods	Approved - Not published	2023-07-30	N/A	2025-03-01	0%
39	Audit of Canadian Armed Forces Minor Project Management	In progress	2024-07-10	TBD	2026-03-31	0%
40	Audit of Information Management Security	Cancelled	N/A	N/A	N/A	N/A
41	Audit of Cadet Program Leadership and Management	Cancelled	N/A	N/A	N/A	N/A
42	Audit of Administration of Relocation Services	In progress
43	Audit of Total Health and Wellness Expenditures	Cancelled	N/A	N/A	N/A	N/A
44	Review of Select Contracts	Cancelled	N/A	N/A	N/A	N/A
45	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%
46	Review of Selected Infrastructure Leasehold Contracts	In progress		N/A	N/A	N/A
Notes de bas de page 3 Retour à la référence de la note de bas de page 3 Référent This table lists the engagements identified in Risk-based Audit Plans. Adjustments to the engagements listed may occur to address emerging risks and priorities of the organization. Engagements remain listed in the table for at least six months after 100% implementation of the respective management action plan (MAP) is achieved. Notes de bas de page 4 Retour à la référence de la note de bas de page 4 Référent 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 are closed.

Table 2 Summary

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Date modified:: 2024-08-30

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Key Compliance Attributes of Internal Audit: August 2024

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