Key compliance attributes of internal audit

Key compliance attributes are published as required under the Directive on Internal Audit.

  • A.2.2.3 Departments must meet public reporting requirements as prescribed by the Comptroller General of Canada and using Treasury Board of Canada Secretariat prescribed platforms, including:
    • A.2.2.3.1 Performance results for the internal audit function
    • A.2.2.3.2 A list of planned audit engagements for the coming fiscal year

These results, or key attributes demonstrate that the main fundamental elements necessary for oversight are in place, are performing as required under the Policy on Internal Audit and the Directive on Internal Audit and are achieving results.

Why publish key compliance attributes of internal audit?


Key compliance attributes
Stakeholder questions Key compliance attribute 2017-18 2018-19 2019-20
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks? Number of IA employees (including the CAEE) 6 6 8
% of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)) 33% 17% 38%
% of staff with an internal audit or accounting designation (CIA, CPA) in progress 17% 50% 25%
% of staff holding other designations (CGAP, CISA, etc.) 33% 33% 63%
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 and the results of the quality assurance and improvement program (QAIP) - May 2018 May 2018

Date of last external assessment

Note: External assessments (practice inspections) must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization.

May 2013 April 2018 June 2018
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. Good Good Good
Internal audit status
Status of audits planned for tabling from 2018 to 2020 and status of audits with outstanding management action plans
Internal audit title Audit status Report approved date Report published date Original planned management action plan (MAP) completion date MAP implementation status (%)
Audit of Business Continuity Planning Published – MAP not fully implemented February 2018 April 2018 April 2019 50%
Projects in progress or planned for tabling in fiscal year 2020 to 2022:
Audit of Occupational Health and Safety
Consulting Engagement on Claim and Litigation Management
Audit of Project Cost Estimation
Review of Human Resources Regime
Advisory on Laboratories Canada
Fraud Risk Assessment
Audit of IT Security