2021 to 2022 Report on key compliance attributes of the internal audit function at Environment and Climate Change Canada - February 2023 update

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.

In compliance with the Office of the Comptroller General of Canada’s technical bulletin 2018-1, Tables 1 and 2 were updated in February 2023.

Table 1: Status of internal audit engagements planned for tabling from 2021 to 2022 and status of engagements with outstanding management action plans (MAP) as of September 30, 2022

Internal audit title	Audit status	Report approved date	Report published date	Original planned MAP completion date	MAP implementation status
Audit of the management of grants and contributions	Published – MAP not fully implemented	March 26, 2019	June 26, 2019	September 30, 2021	96%
Audit of Occupational Health and Safety	Published – MAP fully implemented	December 17, 2019	March 11, 2020	June 30, 2021	100%
Joint audit and evaluation of the management of the Pan-Canadian Framework	Published – MAP fully implemented	May 22, 2020	February 25, 2021	December 31, 2020	100%
Audit of the administration of grants and contributions for the Low Carbon Economy Fund	Published – MAP not fully implemented	March 24, 2021	May 7, 2021	July 30, 2021	96%
Audit of project management	Published – MAP fully implemented	March 29, 2021	April 22, 2022	September 30, 2021	100%
Review of the ECCC’s research scientists (RES) career progression committee structure	Unpublished internal engagement – MAP fully implemented	June 28, 2021	N/A	September 30, 2022	100%
Audit of the administration of the Canada Nature Fund contribution program	Published – MAP not fully implemented	September 16, 2021	April 27, 2022	March 31, 2022	87%
Advisory engagement on the design and implementation of the Enforcement Branch’s risk-based approach	Unpublished internal engagement – No MAP required	February 1, 2022	N/A	N/A	N/A
Audit of the classification function at ECCC	Published – MAP not fully implemented	May 2, 2022	October 31, 2022	March 3, 2024	43%
Risk assessment of the Terra Canada Cluster of Laboratories Canada	NRC and NRCan co-led Unpublished internal assessment ECCC contribution to this project is completed – No MAP required	N/A	N/A	N/A	N/A
Risk assessment of the Atlantic Science Enterprise Centre Cluster of Laboratories Canada	DFO led Unpublished internal assessment ECCC contribution to this project is completed – No MAP required	N/A	N/A	N/A	N/A

Engagements in progress from Risk-based Audit Plan, fiscal year 2021 to 2022 and fiscal year 2022 to 2023

• Review of Comparative Approaches to Inform ECCC’s Data and Analytics Strategy Implementation (Completed in 2022 to 2023; unpublished internal engagement; no MAP required)

Engagements planned for tabling in Year 1 of the 2022 to 2027 Audit and Evaluation Plan

• Audit of the ECCC Application and Implementation of the Policy on COVID-19 Vaccination for the Core Public Administration Including the Royal Canadian Mounted Police – Leave Without Pay (Completed in 2022 to 2023; published; no MAP required)
• Audit of the ECCC application and implementation of the Policy on COVID-19 Vaccination for the Core Public Administration – administration of accommodation requests (Completed in 2022 to 2023; publication pending; no MAP required)
• Review of the ECCC Respect Bureau (Joint audit and evaluation) (Completed in 2022 to 2023; publication pending; MAP not fully implemented)
• Management review of Public Affairs and Communications Branch (In progress)
• Audit of the administration of public inquiries (In progress)
• Joint assurance products: Labs Canada (In progress)