1. Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?

Percentage of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)).

45 %

Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress.

40 %

Percentage of staff holding other designations (Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA), etc.).

45 %

2. 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 Institute of Internal Audit Code of Ethics and the Standards and the results of the Quality Assurance and Improvement Program (QAIP).

July 20, 2017

Date of last external assessment.

2017-18

3. 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?

Risk-based audit plans (RBAPs) and related information:

(a) name / status of audit for the current fiscal year of the RBAP

(b) date the audit report was approved

(c) date the audit report was published

(d) original planned date for completion of all management action plan (MAP) items

(e) status of MAP items

For this compliance attribute, see RBAP and Related Information

4. 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 (Assistant Deputy Minister-level or equivalent) of areas audited.

34% of those surveyed deemed the overall usefulness of the audits good, while the remaining 66% deemed them fair.

It should be noted that these results are based on a limited number of engagements, and a low response rate.

Combined Audit & evaluation of The Territories (NBCP & Upcoming new programs)

Complete

2019/08/13

2019/12/10

2020/08/31

100 %

Audit of Departmental Security

Complete

2019/10/07

2020/02/17

2020/03/31

100 %

Audit of Investing in Canada Infrastructure Program (ICIP) - Integrated Bilateral Agreements

Complete

2020/06/08

2020/10/15

2021/04/30

80 %

Audit of the Disaster Mitigation and Adaptation Fund

Complete

2020/06/08

2020/10/15

2020/10/31

100 %

Review of Internal Controls over Financial Management (ICFM)

Complete (note change from audit to advisory engagement)

May 2021

N/A

N/A

N/A

Investing in Canada Infrastructure Program (ICIP) – COVID Stream

In Progress

-

-

-

-

Advisory: Management of New Champlain Bridge (post-construction)

In Progress (note change from audit to advisory engagement)

-

N/A

N/A

N/A

Combined Internal Audit’s Review and Evaluation engagement of P3 Canada Fund

In Progress

-

-

-

-

Audit of new programs (Green and Inclusive Community Buildings)

Planned

-

-

-

-