2018 to 2019 Report on key compliance attributes of the internal audit function at Environment and Climate Change Canada

The Treasury Board Directive on Internal Audit requires that departments with an internal audit function publish departmental internal audit performance results in the form of key compliance attributes. The objective of publishing these results is to provide pertinent information to stakeholders, such as Canadians and parliamentarians, on the professionalism, performance and impact of the internal audit function in departments. As well, it is important that the public be aware that heads of government organizations are receiving independent assurance on the effectiveness and soundness of departmental activities.

Introduction

This report presents the state of compliance of the internal audit function at Environment and Climate Change Canada’s (ECCC) on attributes determined by the Office of the Comptroller General of Canada (OCG). These attributes address questions that stakeholders may have related to the sound management and the oversight of public resources.

The attributes examined in this report relate to the internal audit function at ECCC for fiscal year 2018 to 2019. Compliance in relation to these attributes has allowed the internal audit function play its assurance and advisory role to the Deputy Ministers and senior management. ECCC is the federal lead on environmental issues, including action on clean growth, carbon pricing and climate change.

Compliance attributes

The internal audit function at ECCC was assessed on the following four key compliance attributes:

Internal audit training and team

These key attributes answer the following questions that stakeholders may have about the oversight of public resources:

ECCC results – April 1, 2018 to March 31, 2019

(a) - % of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)): 50%

(b) - % of staff with an internal audit or accounting designation (CIA, CPA) in progress: 63%

(c) - % of staff holding other designations (CGAP, CISA, etc.):  38%

Conformance with international standards

These key attributes answer the following question that stakeholders may have about the oversight of public resources:

ECCC results – April 1, 2018 to March 31, 2019

(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 the Standards and the results of the quality assurance and improvement program (QAIP): March 18, 2019

(b) Date of last external assessment:  March 31, 2019. The internal audit function received a rating of “generally conforms”.

Implementation of the Risk-based audit plan

These key attributes answer the following questions that stakeholders may have about the oversight of public resources:

ECCC results – April 1, 2018 to March 31, 2019

RBAPs and related information: see table 1 for details

Table 1: status of audits planned for tabling from 2018 to 2020 and status of audits with outstanding management action plans
Internal Audit Title Audit Status Report Approved Date Report Published Date Original Planned MAP Completion Date Implementation Status
Audit of staffing and classification Published: MAP not fully implemented August 15, 2017 September 8, 2017 September 30, 2018 80%
Audit of business continuity planning Published -MAP not fully implemented December 8, 2017 January 19, 2018 December 31, 2018 60%
Audit of expenditure management and controls Published - MAP not fully implemented March 7, 2019 April 16, 2019 December 31, 2019 50%
Audit of enforcement management and operations Published - MAP not fully implemented December 7, 2018 March 5, 2019 March 31, 2020 46%
Audit of the management of grants and contributions Approved – not published March 26, 2019 Scheduled publication date - June 25, 2019 September 30, 2021 0%

Projects in progress or planned for tabling in fiscal year 2019 to 2020:

Credibility and value-add of internal audit

These key attributes answer the following question that stakeholders may have about the oversight of public resources:

ECCC results – April 1, 201 to March 31, 2019

Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited:

 

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