Key Compliance Attributes of Internal Audit

Why publish key compliance attributes of Internal Audit?

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.

Heads of organizations are responsible ensuring that internal audit in the department is carried out in accordance with the Institute of Internal Auditors International Professional Practices Framework unless the framework is in conflict with the Treasury Board Policy or its related directive; if there is a conflict, the policy or directive will prevail.

Departments with internal audit functions are required to publish key attributes of compliance as per section A. of the Treasury Board Directive on Internal Audit. It is important that the public is aware that heads of government organizations are receiving assurance and that activities are managed in a way that demonstrates responsible stewardship.

These attributes have been selected because they demonstrate to an external audience that, at a minimum, the fundamental elements necessary for oversight are in place, are operating as intended and are achieving results. The key attributes of compliance with the policy and standards are:

Publishing departmental key compliance attributes provides pertinent information to Canadians and parliamentarians regarding the professionalism, performance and impact of the internal audit function in departments. These are not performance measures and no targets are attached. Under the Policy, 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.

Key Compliance Attributes Results
Do internal auditors in departments have the expertise and training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks? 1(a) 61% of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA))
1(b) 28% of staff with an internal audit or accounting designation (CIA, CPA) in progress
1(c) 28% of staff holding other designations (CGAP, CISA, PMP, etc.) Contracting funds are expended to bring in expertise as required.
Is internal audit work performed in conformance with the international standards for the profession of internal audit and as required by Treasury Board policy? 2(a) October 20, 2020 - 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)
2(b) June 8, 2017 - Date of last external assessment
Are the Risk-based Audit Plans (RBAPs) submitted to audit committees and approved by deputy heads implemented as planned with resulting reports published?

Is management acting on audit recommendations for improvements to departmental processes?
3. In the approved 2021-23 RBAP and related information, refer to the table below for:
  • 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

*Audits from past fiscal years will remain listed in the table until 100% 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.

Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization? 4. Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited.
100% very satisfied
0% satisfied
0% neither

  Internal Audit Title Audit Status Report Approved Date Report Published Date Original Planned MAP Completion Date Implementation Status
1 Audit of Culture In progress        
2 Audit of Emergency Response Teams Published - MAP not fully implemented May 3, 2021 July 30, 2021 September 30, 2021 91%
3 Audit of Environmental Protection Published - MAP not fully implemented August 13, 2019 November 4, 2019 July 31, 2020 87%
4 Audit of Fleet Assets Published - MAP not fully implemented January 10, 2020 May 4, 2020 December 31, 2020 92%
5 Audit of Information Management / Information Technology Governance Published - MAP not fully implemented July 27, 2020 December 14, 2020 May 30, 2021 78%
6 Audit of Indigenous Intervention Centers Planned        
7 Audit of the Inmate Trust Fund Published - MAP not fully implemented July 9, 2020 October 26, 2020 August 31, 2021 77%
8 Audit of Interception of Inmate Communications Published - MAP fully implemented April 9, 2021 April 15, 2021 June 30, 2021 100%
9 Audit of System Under Development - Offender Management System Modernization In progress        
10 Audit of Sentence Management In progress        
11 Audit of the Management of Elder Services In progress        
12 Audit of the National Infrastructure Contribution Program Published - MAP not fully implemented June 9, 2021 September 7, 2021 March 31, 2022 10% 
13 Audit of Victim Services Published - MAP not fully implemented March 24, 2021 May 28, 2021 December 31, 2021 67%
14 Audit Readiness of the Structured Intervention Units In progress        
15 Continuous Audit and Data Analytics Ongoing        

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