Internal Audit

The role of internal audit is to provide deputy heads and the public with assurance that governance, risk management, and control processes are operating effectively and efficiently within government departments/agencies. The internal audit function contributes to promoting the transparency of decision making, and government efforts to provide value and accountability to Canadians.

This page is comprised of two sections:


Internal Audit Performance Results

Publishing departmental key compliance attributes provides Canadians and parliamentarians with important information regarding the performance and impact of the internal audit function.

The Key Compliance Attributes are published in accordance with the Office of the Comptroller General of Canada (OCG) Technical Bulletin 2018-1: Policy on Internal Audit. It states:

"The objective of the Treasury Board 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."

The key compliance attribute with the policy and standards are:

  • internal auditors that are trained to effectively perform the work
  • audit work that is performed in conformance with the international standards for the profession
  • audit work that is performed according to a systematically developed risk-based audit plan, which has been approved by the head of the organization, and that results in management actions being taken in response to report recommendations
  • audit work that is perceived by stakeholders as adding value in the pursuit of organizational objectives

Date of information: June 2021

2021-2022 Key Compliance attribute:


Certification:

  • % of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Professional Accountant CPA)): 75%
  • % of staff with an internal audit or accounting designation (CIA,CPA) in progress: 0%
  • % of staff holding other designations (CGAP,CISA, etc.): 75%

Conformance with 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):

  • November 2020

Date of last external assessment:

  • March 2017

Execution of the Audit Plan:

Internal audit title Audit status Report approved date Report published date Original planned MAP completion date MAP Implementation status
Continuous Auditing of Key Controls – External Penetration Test (2019) Approved – Not published 2019-09-25 N/A 2019-09-30 100%
Continuous Auditing of Key Controls - Acquisition Cards Published - MAP not fully implemented 2020-06-17 2020-09-17 2020-12-31 0%
Audit of SAP Implementation Published - MAP fully implemented 2020-06-17 2020-09-17 2021-01-31 100%
Audit of Internal Communication Practices Published - MAP not fully implemented 2020-11-19 2021-02-09 2022-10-31 0%
Continuous Auditing of Key Controls – External Penetration Test (2021) Approved – Not published 2021-06-07 N/A 2021-11-30 0%
Audit of the Court and Registry Management System (CRMS) Approved – Not published 2021-06-07 N/A 2021-05-31 0%
Audit of the Management of Major Projects - Toronto and Montreal Office Spaces Approved – Not published 2021-06-15 N/A 2022-08-31 0%
Audit of Budgetary Controls Planned - - - -
Continuous Auditing of Key Controls – External Penetration Test (2022) Planned - - - -

Added 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: N/A

CAS has two ADM-level equivalent positions; posting of results would limit confidentiality of satisfaction survey.


Internal Audit Reports

Internal audit reports provide assurance as to whether government activities are managed in a responsible way. Once an internal audit is complete, the audit team addresses any gaps or issues by recommending areas of improvement throughout the organization. In response to the recommendations, the sector responsible creates a management action plan that is monitored by the Internal Audit Division.

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