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

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)] 47%
1(b) Percentage (%) of staff with an internal audit or accounting designation (CIA, CPA) in progress* 19%
1(c) Percentage (%) of staff holding other designations (CGAP, CISA, etc.) 31%

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.

*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.

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

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 June 14, 2017
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 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.

2(b) 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

Engagement Title Type of Engagement Engagement Status Report Approved
YY/MM
Report Published
YY/MM
Audit of the Financial Statements of the Interprovincial Computerized Examination Management System (ICEMS) Joint Project Agreement for the Red Seal Program Mandated In-Progress    
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 Planned    
Assessment of the Evaluation Function Mandated In-Progress    
Follow-up Audit on Section 34 Compliance (in SAP) Follow-up Engagement In-Progress    
Audit of Controls around Payment Processes (in SAP): Operations and Maintenance Financial Process Audit Planned    
Audit of Acquisition Cards Transactions (in SAP) Financial Process Audit Planned    
Audit of IT Security [REDACTED] Assurance Audit Planned    
Audit of IT Security [REDACTED] Assurance Audit Planned    
Audit of Virtual Work Arrangements Assurance Audit Planned    
Audit of Costing Practices Assurance Audit Planned    
Audit of Records Disposition Management Assurance Audit Planned    
Audit of Personnel Security Screening Assurance Audit Planned    
Audit of Identity Management Practices Assurance Audit Planned    
Audit of IT Asset Management Assurance Audit In-Progress    
Follow-up on Review on Project Management and Oversight Follow-up Engagement Planned    

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

[REDACTED] protected information in compliance with the Access to Information Act.

Notes

The Employment and Social Development 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. Accordingly, Table 3 is updated twice annually.

Although previously planned internal engagements may be ongoing, 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 post-engagement surveys received from senior management (Assistant Deputy Minister level or equivalent) of areas audited, reported to the Office of the Comptroller General in the most recent (2016-17) Capacity Assessment Report for the Department. Rating scale ranges from Excellent, Good, Fair to Poor.

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