Key compliance attributes of internal audit

This information is being reported in compliance with section A.2.2.3 of the Treasury Board Directive on Internal Audit. For additional information, please see the Treasury Board Secretariat of Canada guidance.

Results for Key Compliance Attributes of Internal Audit as of September 22, 2025

Performance indicators	Key compliance attributes	Results as of September 22, 2025
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 (CIA), Chartered Professional Accountant (CPA))	70%
	Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress	15%
	Percentage of staff holding other designations (CGAP, CISA, etc.)	40%
Is internal audit work performed in conformance with the international standards for the profession of internal audit as required by Treasury Board policy?	Yes, the internal audit work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing, as required by Treasury Board policy. This is confirmed through the annual Internal Self-assessment Review of the Quality Assurance and Improvement Program, which evaluates the performance of the internal audit function against the standards set by the Institute of Internal Auditors (IIA). The review assesses: Adherence to the IIA’s Code of Ethics and Standards. Alignment with Treasury Board’s Policy on Internal Audit. Effectiveness of audit planning, execution, and reporting. Continuous improvement initiatives within the audit function. This self-assessment is documented and reported annually as part of the DAC Annual Plan to ensure transparency and accountability in the audit process.	DAC Fiscal Year 2025-2026 Work Plan
	Five-Year External Assessment of the Internal Audit Function The next five-year External Assessment of the Internal Audit Function is planned to be presented to the DAC at its February 2026 meeting. The previous external assessment was completed in 2021.	February 10, 2026
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 (RBAPs): The approved RBAPs are being implemented as planned, and the resulting audit reports are published in accordance with Treasury Board Policy on Internal Audit. Management continues to act on audit recommendations to strengthen departmental processes, with progress monitored and reported to the DAC semi-annually.	Refer to: "Risk-based audit plan (RBAP) and related information"
Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization?	Average overall usefulness rating of the internal audit function based on surveys of senior management (ADM-level or equivalent) responsible for areas audited was 83% in 2024-2025.	82.57%

Risk-based Audit Plan (RBAP) and related information^{Footnote *}

2020-21 RBAP
Internal Audit Title	Audit Status	Report Approved Date	Report Published Date	Original planned MAP Completion Date	Implementation Status
Audit of the Private Sponsorship of Refugees Program (PSR)	Published – MAP not fully implemented	June 28, 2021	January 13, 2022	December 12, 2022	62%

2022-23 RBAP
Internal Audit Title	Audit Status	Report Approved Date	Report Published Date	Original planned MAP Completion Date	Implementation Status
Review of the Settlement Program (Settlement Provider Organizations Administrative Rate)	Not Published – MAP not fully implemented	September 9, 2023	n/a	December 31, 2023	36%

2024-25 RBAP
Internal Audit Title	Audit Status	Report Approved Date	Report Published Date	Original planned MAP Completion Date	Implementation Status
Audit of Passport Program Governance and Financial Management (in parallel with ESDC)	Approved: Jan. 9, 2025 and Published: Feb 26, 2025	January 9, 2025	February 26, 2025	March 31, 2025	43%

Page details

2025-11-13