Performance Measurement Results for the Office of Audit and Evaluation – As of September 30 2019

Introduction

The Policy on Internal Audit and its associated Directive on Internal Audit came into force on April 1, 2017. The Directive on Internal Audit stipulates, “Departments must meet public reporting requirements as prescribed by the Comptroller General of Canada and using Treasury Board of Canada Secretariat prescribed platforms, including: Performance results for the internal audit function (A.2.2.3, A.2.2.3.1)”.

The compliance attributes detailed below are intended to show an external audience that an internal audit function is in place and operating as intended.

The objective of the Policy on Internal audit is to “ensure that the oversight of public resources throughout the federal public administration is informed by a professional and objective internal audit function that is independent of departmental management.”^{Footnote 1}

Heads of government organizations are responsible for “ensuring that internal audit in the department is carried out in accordance with the Institute of Internal Auditors’ International Professional Practices Framework unless the framework is in conflict with this policy or its related directive; if there is a conflict, the policy or directive will prevail”^{Footnote 1}.

On March 9, 2018, the Office of the Comptroller General issued Technical Bulletin 2018-1: Policy on Internal Audit, which provided additional guidance on the Policy and Directive. One element of the bulletin was the requirement to post performance results commencing June 30, 2018.

Furthermore, the Office of the Comptroller General provided departments with a document titled, Why publish key performance compliance attributes of internal audit? to provide additional context for the request.

In accordance with the Office of the Comptroller General’s request and with the Policy, we are pleased to provide Shared Service Canada’s (SSC) Office of Audit and Evaluation key compliance attributes as defined by the Office of the Comptroller General.

Key compliance attributes of Internal Audit

Departments are required to publish selected key compliance attributes in order to provide pertinent information to stakeholders (Canadians, parliamentarians) regarding the professionalism, performance and impact of the internal audit function in departments. The compliance attributes noted below address staff designations and training, as well as quality assurance and improvement programs in internal audit.

Professional certifications and designations

The Office of Audit and Evaluation leverages multidisciplinary teams to ensure identified engagement risks are sufficiently and appropriately addressed. This is achieved by hiring staff with diverse backgrounds and experience, together with the engagement of technical experts and specialists on an as-needed basis.

Quality assurance and improvement program

Internal audit plan and related information

Additions and adjustments to the internal audits listed in the Departmental Plan may occur in order to address emerging risks and priorities.

Adding Value

Senior management perception of the added value of the internal audit function overall is positive, and the Office of Audit and Evaluation will continue its efforts to improve these ratings.

For 2016-17, SSC reported in its Capacity Assessment that of 5 respondents to 2 audits, 40% deemed the overall usefulness of the audits as excellent, 20% reported them as good, and 40% reported them as fair.

In 2017-18, of 5 respondents to 3 surveys, 20% reported them as excellent, 40% reported them as good, and 40% reported them as fair.

In 2018-19, of 13 respondents to 5 surveys, 19% reported them as excellent, 73% reported them as good, and 8% reported them as fair.

The results for 2019-20 are not yet available.