Internal audit key compliance attributes
Key compliance attributes provide pertinent information to Canadians and parliamentarians on the professionalism, performance and impact of the internal audit function in departments. These are not performance measures and no targets are attached.
Publishing key compliance attributes of internal audit
The oversight of resources used throughout the federal government is conducted by professional and objective internal auditors that are independent of departmental management.
Heads of organizations are responsible for ensuring that internal audits in the department are carried out. The process complies with the Institute of Internal Auditors International Professional Practices Framework.
Departments with an internal audit function are required to publish key attributes of compliance. These attributes have been selected because they demonstrate that, at a minimum, the fundamental elements necessary for oversight are:
- in place
- operating as intended
- achieving results
The key attributes of compliance with the policy and standards are:
- internal auditors trained to effectively perform the work
- audit work that comply with the international standards for the profession
- audit work performed according to a systematically developed Risk-Based Audit Plan:
- which has been approved by the head of the organization
- that results in management actions being taken in response to audit recommendations
- audit work perceived as adding value in the pursuit of organizational objectives
| Key compliance attributes | Results as of March 31, 2023 |
|---|---|
| % of staff with an internal audit or accounting designation [Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)] | 31% |
| % of staff with an internal audit or accounting designation (CIA, CPA) in progress | 8% |
| % of staff holding other designations (CGAP, CISA, etc.) | 31% |
| 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 and the results of the quality assurance and improvement program (QAIP) | June 16, 2022 |
| Date of last external assessment | March 23, 2021 |
| Risk-based Audit Plan and related information | Refer to Table 2: Status of Open Internal Audits Approved in the Risk-based Audit Plan. |
| Average overall usefulness rating from upper senior management of areas audited | 83% of senior management rated the overall usefulness of the audits as ‘Good’ to ‘Excellent’. |
The Comptroller General has the authority to amend these attributes, should there be changes in the internal audit environment and/or due to the evolving maturity of the internal audit function.
| Internal audit title | Audit status | Report approved date | Report published date | Original planned Management Action Plan (MAP) completion date | Implementation status |
|---|---|---|---|---|---|
| Audit of Occupational Health and Safety | Published – MAP not fully implemented | March 22, 2018 | June 19, 2018 | December 2019 | 80% |
| Audit of Icebreaking Services | Published – MAP not fully implemented | May 29, 2019 | October 3, 2019 | March 2020 | 80% |
| Audit of Physical Security | Published – MAP not fully implemented | June 26, 2019 | October 3, 2019 | October 2020 | 89% |
| Audit of IT Asset Management | Published – MAP not fully implemented | June 26, 2019 | October 3, 2019 | March 2021 | 82% |
| Audit of the Incident Command System | Published – MAP not fully implemented | March 17, 2021 | June 25, 2021 | March 2023 | 67% |
| Audit of Revenue Management | Published – MAP not fully implemented | June 17, 2021 | December 3, 2021 | May 2022 | 90% |
| Audit of Information Technology (IT) General Controls | Published- MAP not fully implemented | April 14, 2022 | -July 20, 2022 | December 2023 | 56% |
| Audit of Implementation of Fisheries Act | Published MAP not fully implemented | April 14, 2022- | July 13, 2022 | March 2023 | 25% |
| Audit of Management of Grants and Contributions | In progress | N/A | N/A | N/A | N/A |
| Audit of the Implementation of the Arctic Region | In progress | N/A | N/A | N/A | N/A |
Additions and adjustments to the internal audits listed in the Departmental Plan may have occurred in order to address emerging risks and priorities of the organization. Accordingly, the list above does not include a number of consulting engagements that were carried out. Going forward, audits from past fiscal years will remain listed in the table until 100% Management Action Plan (MAP) implementation is achieved. Audit engagements will remain listed on the site for a minimum six-month period after 100% implementation has been achieved and published.
Related links
- Policy on Internal Audit, section A.2.2.3.1
- Why publish key compliance attributes of internal audit?
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