2023 to 2024 Report on key compliance attributes of the internal audit function at Environment and Climate Change Canada – September 2024 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 2023-1, Table 1 was updated as of September 30, 2024.

Table 1. Status of internal audit engagements planned for tabling from 2023 to 2024 and status of engagements with outstanding management action plans as of September 30, 2024, as well as internal audits in progress and planned for tabling in fiscal year 2024 to 2025.

Engagement title	Engagement status	Report approved date	Report published date	Original planned MAP completion date	MAP implementation status
Audit of the classification function at ECCC	Published – MAP fully implemented	May 2, 2022	October 31, 2022	March 3, 2024	100%
Review of the ECCC Respect Bureau (Joint Audit and Evaluation Engagement)	Published – MAP fully implemented	January 20, 2023	July 28, 2023	June 30, 2024	100%
Audit of the administration of the Public Inquiries Centre at ECCC	Published – MAP fully implemented	April 14, 2023	August 8, 2023	November 30, 2024	100%
Management Practices Review of the Public Affairs and Communications Branch	Published – MAP not fully implemented	May 8, 2023	August 30, 2023	March 31, 2024	57%
Audit of ECCC risk management practices	Published – MAP not fully implemented	June 26, 2023	November 10, 2023	April 30, 2024	60%
Comparative Analysis of ECCC Indigenous Community Engagement Processes	Approved – Not published	January 18, 2024	N/A	N/A	N/A
Internal audit of the system of internal controls over financial reporting	Published – MAP not fully implemented	April 11, 2024	June 26, 2024	December 31, 2024	0%
Audit of the administration of grants and contributions programs at ECCC	Approved – Not published	June 28, 2024	September 12, 2024	March 31, 2027	0%
Audit of cyber security at ECCC	In progress	N/A	N/A	N/A	N/A
Review of the implementation of ECCC’s Diversity, Inclusion and Employment Equity Plan - Progress to date	In progress	N/A	N/A	N/A	N/A
Review of the use of scientific advice in support of policy development and decision making	In progress	N/A	N/A	N/A	N/A
Audit of IM/IT governance	Planned	N/A	N/A	N/A	N/A