Key Compliance Attributes of Internal Audit
Key compliance attributes are published as required by the Treasury Board Directive on Internal Audit.
These results, or key compliance attributes, demonstrate that the fundamental elements necessary for oversight are in place in the organization, are performing as required under Policy on Internal Audit and the Directive on Internal Audit, and are achieving results.
| Performance indicators | Key compliance attribute | Results | Internal audit comments (as necessary) |
|---|---|---|---|
| Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks? | Percentage of staff with an internal audit or accounting designation (Certified Internal Auditor, Chartered Professional Accountant)* | 100% | There are 3 staff members, including the Chief Audit and Evaluation Executive on the Audit and Evaluation Services team. One team member has a Credentialed Evaluator designation. Two members have an accounting and/or internal audit designation. |
| Percentage of staff with an internal audit or accounting designation (Certified Internal Auditor, Chartered Professional Accountant) in progress | 0% | ||
| Percentage of staff holding other designations | 100% | Other designations held by Audit and Evaluation Services team members: Certified Fraud Examiner Certified Financial Crime Specialist Certificate in Risk Management Assurance Certified Information Systems Auditor | |
| Is internal audit work performed in conformance with the international standards for the profession of internal audit as required by Treasury Board policy? | Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools, and information considered necessary to evaluate conformance with the Institute of Internal Auditors Code of Ethics and the Standards and the results of the quality assurance and improvement program | May 2025 | The external practice inspection completed in November 2024 concluded that the Canadian Grain Commission’s internal audit function generally complies with the 2017 International Professional Practices Framework. In addition, the review identified gaps and action plans for bringing the internal audit function into compliance with the new 2025 Global Internal Audit Standards. On May 29, 2025, the Departmental Audit Committee was briefed on the status of the action plans. |
| Date of last external assessment | November 2024 | ||
| Are the Risk-Based Audit Plans submitted to audit committees and approved by deputy heads implemented as planned with resulting reports published? Is management acting on audit recommendations for improvements to departmental processes? | Risk-Based Audit Plans and related information:
| See table below | As our unit is a combined one, below we have included the details of our risk-based audit and evaluation plan. |
| Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization? | Average overall usefulness rating from senior management (Assistant Deputy Minister-level or equivalent) of areas audited. | N/A | Due to the small size of the internal audit team and the Canadian Grain Commission’s Assistant Deputy Minister-level equivalent positions, posting of results would limit confidentiality of satisfaction surveys. Ongoing dialogue with senior management occurs to ensure internal audit engagements are relevant and useful. |
- Treasury Board of Canada Secretariat: Why publish key compliance attributes of internal audit?
| Internal audit title | Audit status | Report approved date | Report published date | Original planned Management Action Plan completion date | Management Action Plan implementation status |
|---|---|---|---|---|---|
| 2020-21 Audit of Entity-Level Controls | Published – Management Action Plan not fully implemented | November 9, 2021 | February 9, 2022 | March 31, 2023* | 88% (1 out of 8 remains outstanding) |
| 2020-21 Evaluation of the Informal Conflict Management System | Published – Management Action Plan not fully implemented | February 14, 2023 | May 3, 2023 | April 1, 2024* | 88% (1 out of 8 remains outstanding) |
| 2021-22 Audit of Cybersecurity Practices | Approved – Not published | March 1, 2022 | Details will not be released due to security considerations | - | - |
| 2022-23 Audit of Communication Practices | Published – Management Action Plan not fully implemented | November 16, 2023 | February 21, 2024 | May 31, 2025* | 50% (2 out of 4 remain outstanding) |
| 2023-24 Service Fees calculation methodology review – Internal audit review | Approved – Not published | December 11, 2023 | Not published since this is a review | N/A | N/A |
| 2023-24 Evaluation of the Grain Inspector Development Program | Published – Management Action Plan not fully implemented | April 12, 2024 | August 9, 2024 | December 31, 2026* | 8% (11 out of 12 remain outstanding) |
| 2024-25 Safeguards for Farmers - Evaluation | In progress | January 29, 2024 | - | - | - |
| 2024-25 Audit of Procurement | Approved – Not published | June 19, 2025 | In progress | - | - |
| 2025-26 Scientific Integrity Policy Metrics advisory - Evaluation | In progress | - | - | - | - |
| 2025-26 Safeguards Risk and Security Model External Review Advisory - Audit | In progress | - | - | - | - |
| 2025-26 Statistics Unit - Evaluation | In progress | - | - | - | - |
| 2025-26 Expense Review - Audit | Planned | - | - | - | - |
| 2025-26 Audit of Data Governance | Planned | - | - | - | - |
*Where multiple Management Action Plans exist, the latest date is displayed.