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 in place, are performing as required under the Policy on Internal Audit and the Directive on Internal Audit and are achieving their objectives.

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 March 31, 2019

1. Staff designation and certification

Staff designation and certification
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: staff involved in the internal audit function from the Audit Operations, the Professional Practices and Special Examinations, as well as the Liaison and Departmental Audit Committee, all sub-directorates of the Internal Audit Services.
1(a) Employees are only counted 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

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 November 20, 2018
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. Results of the internal assessment must be reported to the Departmental Audit Committee on an annual basis.

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

3. Internal Audit plan and related information (data as of March 31, 2019)

Internal Audit plan and related information (data as of March 31, 2019)
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
Audit of the Financial Statements of the Interprovincial Computerized Examination Management System (ICEMS) Joint Project Agreement for the Red Seal Program 2018-19 Mandated Approved – will not be Published 18/06 N/A N/A N/A
Audit of the Consolidated Statement of Administrative Costs Charged to the Canada Pension Plan Account by Employment and Social Development Canada, March 31, 2018 Mandated Published 18/09 18/12 N/A N/A
Follow-up Audit on Section 34 Compliance (in SAP) Follow-up Engagement Approved – to be published TBD TBD TBD TBD
Follow-Up Audit on the Testing of Delegation of Authority and Account Verification Controls in SAP Follow-up Engagement Approved – to be published TBD TBD TBD TBD
Audit of Controls around Payment Processes (in SAP): Operations and Maintenance Financial Process Audit In Progress TBD TBD TBD TBD
Audit of Acquisition Cards Transactions (in SAP) Financial Process Audit Merged * N/A TBD TBD TBD
Audit of Departmental Payroll Administration Financial Process Audit Planned TBD TBD TBD TBD
Audit of IT Security of Microsoft ®SQL Server® Assurance Audit In Progress TBD TBD TBD TBD
Audit of IT Security of Content and Collaboration  Assurance Audit In Progress TBD TBD TBD TBD
Audit of Virtual Work Arrangements Assurance Audit In Progress TBD TBD TBD TBD
Audit of Costing Practices Assurance Audit Planned TBD TBD TBD TBD
Audit of Records Disposition Management  Assurance Audit Cancelled * N/A N/A N/A N/A
Audit of Personnel Security Screening Assurance Audit In Progress TBD TBD TBD TBD
Audit of Identity Management Practices Assurance Audit In Progress TBD TBD TBD TBD
Audit of IT Asset Management Assurance Audit In-Progress TBD TBD TBD TBD
Follow-up on Review on Project Management and Oversight Follow-up Engagement In Progress 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 Planned TBD TBD TBD TBD
Audit of Temporary Foreign Workers Program  Assurance Audit Planned TBD TBD TBD TBD
Audit of the Information Technology Continuity Planning  Assurance Audit Planned TBD TBD TBD TBD
Audit of Canada Pension Plan Program Delivery Assurance Audit Planned TBD TBD TBD TBD
Audit of Emergency Preparedness Assurance Audit Planned TBD TBD TBD TBD
Review of Quality of Contracts Management Review Planned TBD TBD TBD TBD
Audit of Controls around Payment Processes: Program Payments Financial Process Audit Planned TBD TBD TBD TBD
Audit of Travel and Hospitality Transactions Financial Process Audit Planned TBD TBD TBD TBD

Note: 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 be deleted from the next report after being identified as published/complete with no outstanding recommendations.

Merged * – The Audit of Acquisition Cards Transactions (in SAP) was merged into the Audit of Controls around Payment Processes (in SAP): Operations and Maintenance.

Cancelled * – This engagement was cancelled further to an auditability assessment.

Notes

The Employment and Social Development Canada risk-based internal audit plans are diligently submitted to the Comptroller General of Canada each year in compliance with the Policy on Internal Audit. However, audit plans may be updated throughout the year due to emerging risks or priorities. Where significant changes are made by mid-year, the Department also submits an approved updated version of its audit plan to the Comptroller General of Canada.

The list above only captures engagements planned from fiscal year 2018-19 onwards.

4. Average rating

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

Notes

This represent the average rating on the overall usefulness of the internal audit function obtained from completed post-engagement questionnaires received from senior management (assistant-deputy-minister level or equivalent) of areas audited, reported to the Office of the Comptroller General in the latest (2017-18) Capacity Assessment Report for the Department. Rating scale ranges from Excellent, Good, Fair to Poor.

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