Key Compliance Attributes of Internal Audit

Key compliance attributes are published as required under the Directive on Internal Audit:

  • A.2.2.3 Departments must meet public reporting requirements as prescribed by the Comptroller General of Canada and using Treasury Board of Canada Secretariat prescribed platforms, including:
    • A.2.2.3.1 Performance results for the internal audit function

These results or key attributes demonstrate that the main fundamental elements necessary for oversight are:

Publishing internal audit performance results provides pertinent information to Canadians regarding the professionalism, performance and impact of the internal audit function. These are not performance measures and no targets are attached.

Why Publish Key Compliance Attributes of Internal Audit?

Attributes

All data as of January 31, 2020, unless otherwise specified

1. Staff designation and certification as of June 30, 2019

1(a) Percentage (%) of staff with an internal audit or accounting designation (Certified Internal Auditor [CIA], Chartered Professional Accountant [CPA]) 50%
1(b) Percentage (%) of staff with an internal audit or accounting designation (CIA, CPA) in progress* 21%
1(c) Percentage (%) of staff holding other designations (CGAP, CISA, etc.) 21%

Notes

Staff considered are involved in the internal audit function in the directorates of the Internal Audit Services:

  • Internal Audit Operations Directorate
  • Professional Practices and Special Examinations Directorate
  • Liaison and Departmental Audit Committee Directorate

1(a) includes employees only once

1(b) and 1(c) exclude employees who already possess a CIA or CPA designation

1(c) excludes employees who are completing an internal audit or accounting designation (CIA, CPA) in progress

*In progress: The staff member (an indeterminate employee) has formally registered with and has been accepted by the certifying body to complete the requirements of the professional designation in a prescribed time frame and has registered for at least one component of the certification process

2. Dates of last comprehensive briefing and of external assessment

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 Code of Ethics and the Standards of the Institute of Internal Auditors, and the results of the quality assurance and improvement program December 3, 2019
2(b) Date of last external assessment March 31, 2016

Notes

2a) The Chief Audit Executive must develop and maintain a quality assurance and improvement program (QAIP) that covers all aspects of the internal audit activity. A comprehensive briefing includes updates on all pertinent elements of the QAIP.

The QAIP must include both internal and external assessments. Internal assessments include ongoing and periodic assessment of the entire spectrum of audit and consulting work performed by the internal audit function. These assessments encompass:

  • continuous quality reviews of internal audit and advisory work
  • periodic assessments of conformance with the Institute of Internal Auditors’ International Professional Practices Framework, and with the Treasury Board Policy on Internal Audit and
  • ongoing measurements and analyses of performance metrics

The Chief Audit Executive must communicate the results of the internal assessment to the Departmental Audit Committee on an annual basis.

2b) External assessments must be conducted at least once every 5 years by a qualified, independent assessor or assessment team from outside the organization.

3. Internal Audit plan and related information

Engagement title Type of engagement Engagement / Report status Report approved YY/MM Report published YY/MM Original planned MAP completion date YY/MM Number of recommendations Issued Number of recommendations in-progress Number of recommendations closed
Follow-up Audit on Section 34 Compliance (in SAP) follow-up engagement published 19/03 19/05 N/A N/A N/A N/A
Audit of Controls around Payment Processes (in SAP): Operations and Maintenance financial process audit published 19/08 20/01 20/03 1 1 0
Audit of IT Security of Microsoft ®SQL Server® assurance audit approved - will not be published 19/12 N/A N/A N/A N/A N/A
Audit of IT Security of Content and Collaboration assurance audit in progress TBD TBD TBD TBD TBD TBD
Assessment of Virtual Work Arrangements (formerly planned as an audit) advisory approved - will not be published 19/12 N/A N/A N/A N/A N/A
Audit of Costing Practices assurance audit in progress TBD TBD TBD TBD TBD TBD
Audit of Personnel Security Screening assurance audit published 19/12 20/01 N/A N/A N/A N/A
Audit of Identity Management Practices assurance audit published 19/06 20/01 22/03 3 3 0
Audit of IT Asset Management assurance audit approved - will not be published 19/12 N/A N/A N/A N/A N/A
Follow-up on Review on Project Management and Oversight follow-up engagement published 19/06 20/01 N/A N/A N/A N/A
Follow-Up Audit on the Testing of Delegation of Authority and Account Verification Controls in SAP follow-up engagement published 19/03 19/05 N/A N/A N/A N/A
Audit of Departmental Payroll Administration financial process audit in progress TBD TBD TBD TBD TBD TBD
Audit of the Consolidated Statement of Administrative Costs Charged to the Canada Pension Plan Account by Employment and Social Development Canada, March 31, 2019 mandated published 19/08 20/01 N/A N/A N/A N/A
Follow-up Audit of Temporary Foreign Workers Program assurance audit in progress TBD TBD TBD TBD TBD TBD
Audit of the Information Technology Continuity Planning assurance audit planned TBD TBD TBD TBD TBD TBD
Audit of Canada Pension Plan Program Delivery assurance audit in progress TBD TBD TBD TBD TBD TBD
Audit of Emergency Preparedness assurance audit in progress TBD TBD TBD TBD TBD TBD
Review of Quality of Contracts Management review in progress TBD TBD TBD TBD TBD TBD
Audit of Controls around Payment Processes: Program Payments financial process audit planned TBD TBD TBD TBD TBD TBD
Audit of Travel and Hospitality Transactions financial process audit planned TBD TBD TBD TBD TBD TBD
Independent Review of Benefits Delivery Modernization review in progress * TBD TBD TBD TBD TBD TBD

Notes

  • engagements will appear on reports during their entire planned year
  • only incomplete engagements or those with incomplete recommendations will be carried-forward to the following year
  • carried-forward engagements will disappear from the next report after they are published/complete with no outstanding recommendations
  • in progress *: new engagement identified in MYR 2019 to 2020
  • the published assurance reports provide further details on the recommendations and their completion dates

The Department’s internal audit plans are submitted to the Comptroller General of Canada in compliance with the Policy on Internal Audit. Where significant changes are made, the Department submits an updated audit plan to the Comptroller General of Canada.

The list above only captures engagements planned from fiscal year 2018 to 2019 onwards.

4. Average rating

Average rating
4. Average overall usefulness rating from senior management (assistant-deputy-minister level or equivalent) of areas audited Good

Note

Rating scale ranges from Excellent, Good, Fair to Poor.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: