Performance Management Results for the Office of Audit and Evaluation

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 that “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.

Training

Performance Indicator: Internal Auditors in departments have the training required to do the job effectively.

36% of staff in the Office of Audit and Evaluation (OAE) have an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA))

9% of staff in OAE have an internal audit or accounting designation (CIA, CPA) in progress

73% of staff in OAE hold other relevant designations (CGAP, CISA, etc.)

Adherence to Institute of Internal Auditors (IIA) standards

Performance Indicator: Internal audit work is performed in accordance with the international standards for the profession of internal audit as required by Treasury Board policy.

On March 16, 2016, The Departmental Audit Committee received a copy of the External Practice Inspection for Shared Services Canada, and a briefing on the internal processes, tools, and information considered necessary to evaluate conformance with the IIA Code of Ethics and the Standards and the results of the quality assurance and improvement program (QAIP).

The External Practice Inspection Final Report for SSC is dated April 12, 2016.

Risk based audit plans

Performance Indicator: Risk Based Audit Plans submitted to audit committees and approved by deputy heads are implemented as planned with resulting reports published. Management is acting on audit recommendations for improvements to departmental processes.

Table 1: Internal Audits for 2018-19 as per Shared Services Canada’s Risk-based Audit Plan
Engagements - 2018-19 Status Date of approval Date of Publication Original planned date of Management Action Plan Status of completion of MAP
Systems Under Development Dashboard 10: Project Budget Management Planned        
Systems Under Development Dashboard 11: TBD Planned        
Business Process Review of Staffing Processes In Progress        
OCG Horizontal Audit of IT Security – Phase 2 Planned        
OCG Horizontal Audit of Project Management in Large and Small Departments Planned        
Audit of IT Enterprise Access Controls Planned        
Audit of Security Assessments and Authorizations Planned        

Adding value

Performance Indicator: Internal audit is credible and adds value in support of the mandate and strategic objectives of the organization.

For 2016-17, Shared Services Canada reported in its Capacity Assessment that, of five respondents to two 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.

Publishing key compliance attributes provides pertinent information to Canadians and parliamentarians regarding the professionalism, performance and impact of the internal audit function in departments.

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