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?”

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

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

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 Tax Relief for Deployed Operations

Published - MAP not fully implemented 

2019-05-03

2020-03-04

2020-03-31 

67%

2

Advisory on the Military Recruitment Process

Published - MAP not fully implemented 

2019-11-18

2020-07-20

2022-03-31 

33%

3

Audit of Suicide Prevention Action Plan for the CAF  

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

Joint Audit and Evaluation of the DND/CAF Safety Program  

Published - MAP not fully implemented 

2021-07-14

2021-12-15

2023-03-31

29%

6

Audit of Defence Infrastructure  

Published - MAP not fully implemented 

2024-06-06

2024-08-08

2025-11-30

0%

7

Audit of Defence Project Management  

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

Audit of Defence Team Response to COVID-19  

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

Audit of Canadian Armed Forces Minor Project Management  

Published - MAP not fully implemented 

2024-07-10

2024-09-12

2026-03-31

0%

15

Audit of Administration of Relocation Services  

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

Audit of NATO Operational Support Authorities  

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

Audit of the Travel Administration Process  

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

Table 3 – Risk-Based Audit Plans and Related Information – Archived Footnote 5

  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

Table 3 Summary

Page details

2025-09-29