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.

These attributes demonstrate that, at a minimum, the fundamental elements necessary for oversight are in place, are operating as intended, as per the Policy on Internal Audit and the Directive on Internal Audit and are achieving results.

Why Publish Key Compliance Attributes of Internal Audit?

2020-2021

Performance Indicators Key Compliance Attribute 2020-21
  1. Internal auditors in the Department have the training required to do the job effectively.

    Are multidisciplinary teams in place to address diverse risks?
 Number of Internal Audit employees (including the Chief Audit and Evaluation Executive [CAEE]) 4
1a) % of staff with an internal audit or accounting designation (Certified Internal Auditor [CIA], Chartered Professional Accountant [CPA]) 25%
1b) % of staff with an internal audit (CIA) or accounting (CPA) designation in progress 25%
1c) % of staff holding other designations (CGAP, CISA, etc.) 0%
  1. Internal audit work is performed in conformance with the international standards for the profession of internal audit as required by Treasury Board policy.
 2a) Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools, and information considered necessary to evaluate conformance with the Institute of Internal Auditors' Code of Ethics and the Standards and the results of the quality assurance and improvement program. March 20201
2b) Date of last external assessment February 2019
  1. The Risk-based audit plan (RBAP) is submitted to the Departmental Audit Committee, approved by the Deputy Head, implemented as planned, and resulting reports are published.

    Management is acting on audit recommendations for improvements to departmental processes.
 The RBAP and related information:
  • Name / status of audit for the current fiscal year of the RBAP
  • Date the audit report was approved
  • Date the audit report was published
  • Original planned date for completion of all management action plan (MAP) items
  • Status of MAP items
 See table below
  1. Internal audit is credible and adding value in support of the mandate and strategic objectives of the organization.
 4a) Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited. N/A2
1 Interim updates are provided at each meeting.
2 There was an insufficient number of responses to provide a result.
Status of Internal Audit Engagements for Fiscal Year 2020-21
Internal audit title Audit status Report's approval date Report's date of publication Management Action Plans (MAP) completion date MAPs implementation status (%)
Audit of the Yukon Regional Office1 Completed November 2020 December 2020 March 2022 60%
Review of the Canadian Victims Bill of Rights – Outcomes Review2 In progress        
System under Development Audit – Legal Case Management System – Implementation On hold3        
Audit of the Electronic Authorization and Authentication Process In progress        
Audit of the Manitoba Regional Office In progress        
Audit of Information Management Program and Framework Postponed4        
1 Carryover from fiscal year 2019-20.
2 The requirement for this audit was based on a Treasury Board submission that the CAEE was made aware of in Q3 2019-20. Approval to conduct the work was granted by the Departmental Audit Committee and Deputy Head.
3 The implementation of this system has been delayed, therefore, the audit is on hold to align with the implementation timeline.
4 Moved to fiscal year 2021-22.

2019-2020

Performance Indicators Key Compliance Attribute 2019-2020

Table 1 Footnote

Table 1 Footnote 1

Two positions were vacant as of March 31, 2020.

Return to table 1 footnote 1 referrer
  1. Internal auditors in the Department have the training required to do the job effectively.

    Are multidisciplinary teams in place to address diverse risks?
 Number of Internal Audit employees (including the Chief Audit and Evaluation Executive [CAEE]) 4Table 1 Footnote 1
1a) % of staff with an internal audit or accounting designation (Certified Internal Auditor [CIA], Chartered Professional Accountant [CPA]) 25%
1b) % of staff with an internal audit (CIA) or accounting (CPA) designation in progress 25%
1c) % of staff holding other designations (CGAP, CISA, etc.) 0%
  1. Internal audit work is performed in conformance with the international standards for the profession of internal audit as required by Treasury Board policy.
 2a) Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools, and information considered necessary to evaluate conformance with the Institute of Internal Auditors’ Code of Ethics and the Standards and the results of the quality assurance and improvement program. March 2020
2b) Date of last external assessment February 2019
  1. The Risk-based audit plan (RBAP) is submitted to the Departmental Audit Committee, approved by the Deputy Head, implemented as planned, and resulting reports are published.

    Management is acting on audit recommendations for improvements to departmental processes.

The RBAP and related information:

  • Name / status of audit for the current fiscal year of the RBAP
  • Date the audit report was approved
  • Date the audit report was published
  • Original planned date for completion of all Management action plan (MAP) items
  • Status of MAP items
 See table below
  1. Internal audit is credible and adding value in support of the mandate and strategic objectives of the organization.
4a) Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited. Good

Status of Internal Audit Engagements for Fiscal Year 2019-2020

Internal audit title Audit status Report’s approval date Report’s date of publication Management Action Plans (MAP) completion date MAPs implementation status (%)

Table 2 Footnotes

Table 2 Footnote 1

Carryover from fiscal year 2018-19.

Return to table 2 first footnote 1 referrer

Table 2 Footnote 2

Due to a higher priority, this audit was replaced with the Review of the Canadian Victims Bill of Rights – Outcomes Review.

Return to table 2 footnote 2 referrer

Table 2 Footnote 3

The implementation of electronic authorization is on hold, therefore, the audit cannot proceed until the work advances.

Return to table 2 footnote 3 referrer

Table 2 Footnote 4

The requirement for this audit was based on a Treasury Board submission that the CAEE was made aware of in Q3 2019-20. Approval to conduct the work was granted by the Departmental Audit Committee and Deputy Head.

Return to table 2 footnote 4 referrer
Audit of the Saskatchewan Regional OfficeTable 2 Footnote 1 Completed May 2019 July 2019 March 2020 71%
System under Development Audit – Legal Case Management System – PlanningTable 2 Footnote 1 Completed August 2019 September 2019 June 2020 100%
Review of Agent Expenditure AuthoritiesTable 2 Footnote 1 Completed December 2019 N/A December 2020 0%
System under Development Audit – Legal Case Management System – Implementation In progress        
Audit of the Yukon Regional Office In progress        
Horizontal Audit of the Agent Supervision Unit Function ReplacedTable 2 Footnote 2        
System under Development Audit – Electronic Authorization Process On holdTable 2 Footnote 3        
Review of the Canadian Victims Bill of Rights – Outcomes ReviewTable 2 Footnote 4 In progress        
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