Performance Results for the Internal Audit Function
- June 30, 2023
- June 30, 2022
- June 30, 2021
- June 30, 2020
- June 30, 2019
- September 30, 2018
- June 30, 2018
| Compliance Attributes | Key Compliance Attribute | Results |
|---|---|---|
| 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]). | 21% |
| Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress. | 33% | |
| Percentage of staff holding other designations (CGAP, CISA, CFE, etc.) | 18% | |
| 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 IIA Code of Ethics and the Standards, as well as the results of the quality assurance and improvement program (QAIP). | October 3, 2022 for PHAC November 22, 2022 for HC |
| Date of last external assessment. | May 2021 | |
| Are the RBAPs 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? | RBAPs and related information:
|
See 2022-23 Status of Audit Projects table below. |
| 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 (ADM-level or equivalent) of areas audited. | Consolidated Results - Client Satisfaction = 93% |
| Audit Project | Organization | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status |
|---|---|---|---|---|---|---|
Audit of Investment Planning of Capital Assets at Health Canada |
HC | Approved | April 9, 2022 | August 3, 2022 | March 31, 2022 | 100% |
Audit of Integrated Risk Management |
HC | Approved | January 30, 2023 | May 26, 2023 | December 31, 2023 | 56% |
Review of the Fraud Risk Assessment Process |
HC | Approved | March 23, 2023 | N/A | N/A | N/A |
Readiness Assessment of the Critical Drug Reserve Program |
HC | Approved | N/A | N/A | N/A | N/A |
Federal Workplace Testing Program Readiness Assessment |
HC | In-progress | N/A | N/A | N/A | N/A |
Audit of Drug Shortage Reporting, Monitoring and Compliance Activities |
HC | In-progress | TBD | TBD | TBD | TBD |
Pest Management Regulatory Agency Transformation - Governance |
HC | Approved | N/A | N/A | N/A | N/A |
Pest Management Regulatory Agency Transformation - Risk Management |
HC | In-progress | N/A | N/A | N/A | N/A |
Audit of Management Controls and Governance around Border Reopening |
PHAC | Approved | June 30, 2022 | October 25, 2022 | June 30, 2022 | 100% |
Audit of the Security of National Emergency Strategic Stockpile Warehouse Facilities |
PHAC | Approved | December 7, 2022 | March 27, 2023 | August 31, 2023 | 77% |
Audit of Enterprise Risk Management |
PHAC | Approved | June 21, 2023 | TBD | December 31, 2023 | 85% |
Review of the Fraud Risk Assessment Process |
PHAC | Approved | April 5, 2023 | N/A | N/A | N/A |
Audit of the Management of Intellectual Property |
PHAC | In-progress | TBD | TBD | TBD | TBD |
Audit of the Safe Voluntary Isolation Sites Program |
PHAC | In-progress | TBD | TBD | TBD | TBD |
Audit of Conflict of Interest at PHAC |
PHAC | In-progress | TBD | TBD | TBD | TBD |
Audit of the Business Continuity Plans for Critical Services |
HC and PHAC | Approved | PHAC: October 26, 2022 HC: September 28, 2022 |
February 16, 2023 | April 30, 2023 | 31% |
Readiness Assessment for Rapid Tests (HC and PHAC) |
HC and PHAC | Approved | N/A | N/A | N/A | N/A |
| Compliance Attributes | Key Compliance Attribute | Results |
|---|---|---|
| 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 of Certified Internal Auditor (CIA) or Chartered Professional Accountant (CPA). | 33% |
| Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress. | 42% | |
| Percentage of staff holding other designations (CGAP, CISA, CFE, etc.) | 25% | |
| Is internal audit work performed in compliance with the international standards for the internal audit profession, 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 compliance with the IIA Code of Ethics and the Standards, as well as the results of the quality assurance and improvement program (QAIP). | May 28, 2021 for HC June 15, 2021 for PHAC |
| Date of last external assessment. | May 2021 | |
| Are the RBAPs 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? | RBAPs and related information:
|
See 2021-22 Status of Audit Projects table below. |
| 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 (ADM-level or equivalent) of areas audited. | Consolidated Results - Client Satisfaction = 88% |
| Audit Project | Organization | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status |
|---|---|---|---|---|---|---|
| Readiness Assessment for the Wellness Together Canada Initiative | HC | Approved | September 17, 2021 | N/A | N/A | N/A |
| Audit of Investment Planning | HC | Approved | April 9, 2022 | In progress | March 31, 2022 | TBD |
| Audit of Integrated Risk Management | HC | In progress | TBD | TBD | TBD | TBD |
| Audit of the Development of VaccineConnect | PHAC | Approved | January 4, 2022 | April 5, 2022 | December 31, 2021 | 100% |
| Audit of Management Controls and Governance around Border Reopening | PHAC | Completed – Not yet approved | TBD | TBD | TBD | TBD |
| Audit of COVID-19 National Emergency Strategic Stockpile (NESS) Warehouse Facilities | PHAC | In progress | TBD | TBD | TBD | TBD |
| Management of Intellectual Property - NML | PHAC | In progress | TBD | TBD | TBD | TBD |
| Audit of Integrated Risk Management | PHAC | In progress | TBD | TBD | TBD | TBD |
| Audit of Cybersecurity at NMLB | PHAC | In progress | TBD | TBD | TBD | TBD |
| Audit of Staffing Service Delivery | HC and PHAC | Approved | April 26, 2021 | August 18, 2021 | March 31, 2021 | 100% |
| Audit of IT Asset Management | HC and PHAC | Approved | February 7, 2022 | June 24, 2022 | March 31, 2023 | 10% |
| Audit of the Business Continuity Plans for Staff Delivering Critical Services | HC and PHAC | Completed – Not yet approved | TBD | TBD | TBD | TBD |
| Audit of Cybersecurity at PHAC and HC | HC and PHAC | In progress | TBD | TBD | TBD | TBD |
| Audit Project | Organization | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status * |
|---|---|---|---|---|---|---|
| Readiness Assessment of the Critical Drug Reserve Program | HC | In progress | TBD | N/A | N/A | N/A |
| Consulting Engagement for PMRA Transformation | PHAC | In progress | TBD | N/A | N/A | N/A |
| Readiness Assessment for Rapid Tests (HC and PHAC) | HC and PHAC | In Progress | TBD | N/A | N/A | N/A |
| Compliance Attributes | Key Compliance Attribute | Results |
|---|---|---|
| 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]). | 41% |
| Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress. | 44% | |
| Percentage of staff holding other designations (CGAP, CISA, CFE, etc.) | 29% | |
| 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 IIA Code of Ethics and the Standards, as well as the results of the quality assurance and improvement program (QAIP). | May 28, 2021 for HC June 15, 2021 for PHAC |
| Date of last external assessment. | May 2021 | |
| Are the RBAPs 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? | RBAPs and related information:
|
See Status of FY 2020-21 Projects table below. |
| 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 (ADM-level or equivalent) of areas audited. | Consolidated Results - Client Satisfaction = 89% |
| Audit Project | Organization | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status |
|---|---|---|---|---|---|---|
| Audit of Controlled Substances | HC | Approved - published | January 14, 2021 | May 20, 2021 | December 31, 2020 | 25% |
| Joint Audit and Evaluation on the Medical Devices Program | HC | Approved - published | Nov. 23, 2020 | March 31, 2021 | December 31, 2022 | 0% |
| Audit of Inspection Activities | HC | Approved - published | May 10, 2020 | August 6, 2020 | June 30, 2021 | 75% |
| Audit of IT Systems Development | HC and PHAC | Approved - published | May 10, 2020 | May 13, 2020 | May 31, 2021 | 75% |
| Audit of the Multi-Sectoral Partnership Program | PHAC | Approved - published | April 29, 2020 | July 31, 2020 | April 1, 2021 | 0% |
| Audit of Surveillance Activities | PHAC | Approved - published | July 16, 202 | September 17, 2020 | November 30, 2021 | 0% |
| Audit of IT Asset Management | HC and PHAC | In Progress | TBD | TBD | TBD | TBD |
| Audit of Investment Planning | HC | In Progress | TBD | TBD | TBD | TBD |
| Consulting Engagement for Antimicrobial Resistance | HC | In Progress | TBD | TBD | TBD | TBD |
| Readiness Assessment for the Wellness Together Canada Initiative | HC | In Progress | TBD | TBD | TBD | TBD |
| Readiness Assessment of Contracts Phase I - Consulting Engagement | HC | Completed | N/A | N/A | N/A | N/A |
| Readiness Assessment of Contracts Phase II - Consulting Engagement | HC | In Progress | N/A | N/A | N/A | N/A |
| PHAC Data Strategy - Program Under Development Audit (Cycles 1 & 2) | PHAC | Completed | N/A | N/A | N/A | N/A |
| Review of the Framework for Science and Research Excellence Implementation | HC | On hold | N/A | N/A | N/A | N/A |
| Consulting Engagement for Compensation Support Services | HC | Completed | N/A | N/A | N/A | N/A |
| Consulting Engagement of National Microbiology Laboratory Staffing Practices | PHAC | Completed | N/A | N/A | N/A | N/A |
| Compliance Attributes | Key Compliance Attribute | Results |
|---|---|---|
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]). |
27% |
Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress. |
50% |
|
Percentage of staff holding other designations (CGAP, CISA, CFE, etc.) |
27% |
|
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 IIA Code of Ethics and the Standards, as well as the results of the quality assurance and improvement program (QAIP). |
June 16, 2020 for HC July 6, 2020 for PHAC |
Date of last external assessment. |
June 2016 |
|
Are the RBAPs 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? |
RBAPs and related information: · name / status of audit for the current fiscal year of the RBAP · date the audit report was approved · date the audit report was published · original planned date for completion of all management action plan (MAP) items
|
See Status of FY 2019-20 Projects and Status of FY 2020-21 Projects table below. |
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 (ADM-level or equivalent) of areas audited. |
Consolidated Results - Client Satisfaction = 90% |
| Audit Project | Organization | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status * |
|---|---|---|---|---|---|---|
Audit of the Determination of Recoverable Amounts for Grants and Contributions |
PHAC |
Approved - published |
September 13, 2019 |
January 14, 2020 |
December 31, 2019 |
40% |
Audit of the Multi-Sectoral Partnerships (MSP) Program to Promote Healthy Living and Prevent Chronic Disease |
PHAC |
Approved - to be published |
April 29, 2020 |
In progress |
July 2021 |
TBD |
Audit of Surveillance |
PHAC |
In progress |
TBD |
TBD |
TBD |
TBD |
HR's monitoring of staffing practices at the National Microbiology Lab (Consulting Engagement) |
PHAC |
Approved |
April 26, 2020 |
N/A |
N/A |
N/A |
Data Strategy Program Under Development Audit (audits performed in three-month cycles throughout the program's lifecycle) |
PHAC |
In progress |
TBD |
TBD |
TBD |
TBD |
Audit of Inspection Activities |
HC |
Approved - to be published |
May 10, 2020 |
In progress |
June 2021 |
TBD |
Audit of Controlled Substances |
HC |
In progress |
TBD |
TBD |
TBD |
TBD |
Program Implementation of the Cannabis Act (Consulting Engagement) |
HC |
In progress |
TBD |
N/A |
N/A |
N/A |
Audit of the Management of Grants and Contributions - Phase II |
HC |
Approved - published |
November 9, 2019 |
March 17, 2020 |
December 2020 |
TBD |
Joint Audit and Evaluation of the Medical Devices Program |
HC |
In progress |
TBD |
TBD |
TBD |
TBD |
Governance Review (Consulting Engagement) |
HC |
Approved |
March 13, 2020 |
N/A |
N/A |
N/A |
Audit of IT Asset Management |
HC and PHAC |
In Progress |
TBD |
TBD |
TBD |
TBD |
Audit of Procurement and Contracting |
HC and PHAC |
Approved - published |
October 21, 2019 |
February 28, 2020 |
September 30, 2020 |
16% |
Audit of the Management of Privacy Practices |
HC and PHAC |
Approved - published |
December 2, 2019 |
April 3, 2020 |
December 2020 |
TBD |
Audit of Information Technology Systems Development |
HC and PHAC |
Approved - to be published |
May 7, 2020 |
In progress |
May 2021 |
TBD |
| Audit Project | Organization | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status * |
|---|---|---|---|---|---|---|
Audit of the Management of Scientific Research |
HC and PHAC |
In progress |
TBD |
TBD |
TBD |
TBD |
Audit of Staffing Service Delivery |
HC and PHAC |
In progress |
TBD |
TBD |
TBD |
TBD |
Compensation Support Services (Consulting Engagement) |
HC |
In progress |
TBD |
N/A |
N/A |
N/A |
Antimicrobial Resistance Readiness Review (Consulting Engagement) |
PHAC |
In progress |
TBD |
TBD |
TBD |
TBD |
* In light of the COVID-19 situation, and to be respectful of the need for branches to focus on the response, the Office of Audit and Evaluation (OAE) did not perform a status update on the implementation of Management Action Plans in March 2020, as originally planned. The information presented in the table above is from the status update conducted in October 2019 for Health Canada and in September 2019 for PHAC. The OAE will conduct a status update in October 2020 and will update the information as necessary.
| Compliance Attributes | Key Compliance Attribute | Results |
|---|---|---|
| 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]). | 31% |
| Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress. | 62% | |
| Percentage of staff holding other designations (CGAP, CISA, CFE, etc.) | 27% | |
| 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 IIA Code of Ethics and the Standards, as well as the results of the quality assurance and improvement program (QAIP). | July 2019 |
| - | Date of last external assessment. | June 2016 |
| Are the RBAPs 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? | RBAPs and related information:
|
See Status of FY 2018-19 Projects and Status of FY 2019-20 Projects tables below. |
| 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 (ADM-level or equivalent) of areas audited. | Consolidated Results - Client Satisfaction = 89% |
| Internal Audit Title | Department | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status |
|---|---|---|---|---|---|---|
| Consulting Engagement - Review of the Global Public Health Intelligence Network | PHAC | Approved -not to be published | June 5, 2018 | N/A | N/A | N/A |
| Consulting Engagement - Review of the Joint External Evaluation Process | PHAC | Approved -not to be published | June 5, 2018 | N/A | N/A | N/A |
| Audit of Biologics and Radiopharmaceuticals | HC | Approved- published | Sept. 25, 2018 | Nov. 16, 2018 | March 31, 2019 | 100% |
| Audit of the Biosecurity Program | PHAC | Approved- published | March 28, 2019 | May 17, 2019 | April 1, 2020 | 40% |
| Consulting Engagement - Review of the Opioid Crisis Response | HC | Approved - not to be published | Feb. 28, 2019 | N/A | N/A | N/A |
| Audit of Contracting and Procurement | HC and PHAC | In progress | - | - | - | - |
| Audit of Grants and Contributions Phase II | HC | In progress | - | - | - | - |
| Internal Audit Title | Department | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status |
|---|---|---|---|---|---|---|
| Acquisition Cards | PHAC and HC | Approved- published | March 29, 2019 | May 17, 2019 | Dec. 31, 2018 | 100% |
| Determination of Recoverable Amounts | PHAC | In progress | - | - | - | - |
| Multi-sectoral Partnerships | PHAC | In progress | - | - | - | - |
| Surveillance Activities | PHAC | In progress | - | - | - | - |
| Inspection Activities | HC | In progress | - | - | - | - |
| Controlled Substances | HC | In progress | - | - | - | - |
| Medical Devices Program | HC | In progress | - | - | - | - |
| Program for Implementation of the Cannabis Act (Consulting Engagement) | HC | In progress | - | - | - | - |
| Management of Privacy Practices | PHAC and HC | In progress | - | - | - | - |
| IT Systems Development | PHAC and HC | In Progress | - | - | - | - |
| Shared Services Partnership Agreement | PHAC and HC | In Progress | - | - | - | - |
| Asset Management | PHAC and HC | In Progress | - | - | - | - |
| Compliance Attributes | Key Compliance Attribute | Results |
|---|---|---|
| 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]). | 27% |
| Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress | 64% | |
| Percentage of staff holding other designations (CGAP, CISA, CFE, etc.) | 45% | |
| 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 IIA Code of Ethics and the Standards, as well as the results of the quality assurance and improvement program (QAIP). | June 2018 |
| - | Date of last external assessment | June 2016 |
| Are the RBAPs 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? | RBAPs and related information
|
See Status of FY 2018-19 Projects table below. |
| 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 (ADM-level or equivalent) of areas audited. | Consolidated Results - Client Satisfaction = 86% |
| Internal Audit Title | Department | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status |
|---|---|---|---|---|---|---|
| Consulting Engagement - Review of the Global Public Health Intelligence Network | PHAC | Approved - not to be published | June 5, 2018 | N/A | N/A | N/A |
| Consulting Engagement - Review of the Joint External Evaluation Process | PHAC | Approved - not to be published | June 5, 2018 | N/A | N/A | N/A |
| Audit of Biologics and Radiopharmaceuticals | HC | Approved - not yet published | August 29, 2018 | - | - | - |
| Fraud Risk Assessment | HC and PHAC | In progress | - | - | - | - |
| Consulting Engagement - Review of the Opioid Crisis Response | HC | In progress | - | - | - | - |
| Audit of the Biosecurity Program | PHAC | In progress | - | - | - | - |
| Audit of Contracting and Procurement | HC and PHAC | In progress | - | - | - | - |
| Audit of Grants and Contributions Phase II | HC | In progress | - | - | - | - |
| Compliance Attributes | Key Compliance Attribute | Results |
|---|---|---|
| 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)] | 40% |
| Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress | 45% | |
| Percentage of staff holding other designations (CGAP, CISA, CFE, etc.) | 50% | |
| 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 IIA Code of Ethics and the Standards, as well as the results of the quality assurance and improvement program (QAIP) | June 2018 |
| - | Date of last external assessment | June 2016 |
| Are the RBAPs 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? | RBAPs and related information
|
See Status of FY 2018-19 Projects table below. |
| 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 (ADM-level or equivalent) of areas audited. | Consolidated Results - Client Satisfaction = 86% |
| Internal Audit Title | Department | Audit Status | Date Report Approved | Date Report Published | Date Planned for Original MAP Completion | Implementation Status |
|---|---|---|---|---|---|---|
| Consulting Engagement - Review of the Global Public Health Intelligence Network | PHAC | Approved - not to be published | June 5, 2018 | N/A | N/A | N/A |
| Consulting Engagement - Review of the Joint External Evaluation Process | PHAC | Approved - not to be published | June 5, 2018 | N/A | N/A | N/A |
| Audit of Biologics and Radiopharmaceuticals | HC | In progress | - | - | - | - |
| Fraud Risk Assessment | HC and PHAC | In progress | - | - | - | - |
| Consulting Engagement - Review of the Opioid Crisis Response | HC | In progress | - | - | - | - |
| Audit of the Biosecurity Program | PHAC | In progress | - | - | - | - |
| Audit of Contracting and Procurement | HC and PHAC | In progress | - | - | - | - |
| Audit of Grants and Contributions Phase II | HC | In progress | - | - | - | - |
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