Audit performance results
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 | 2019-20 | 2020-21 | 2022-23 |
|---|---|---|---|---|
| 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) | 8 | 8 | 5 |
| % of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)) | 38% | 50% | 25% | |
| % of staff with an internal audit or accounting designation (CIA, CPA) in progress | 25% | 13% | 25% | |
| % of staff holding other designations (CGAP, CISA, etc.) | 63% | 50% | 13% | 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 | 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. | June 2018 | June 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 for fiscal year 2022-23 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 (%) |
| Internal Audit of Government Housing Management at Parks Canada | Published – MAP not fully implemented | November 2014 | December 2014 | March 2016 | 50% |
| Audit of Business Continuity Planning | Published – MAP not fully implemented | February 2018 | April 2018 | April 2019 | 20% |
| Consulting Engagement: Claim and Litigation Management | Not a published report | February 2021 | N/A | March 2024 | 8% |
| Audit of Occupational Health and Safety | Published | August 2022 | November 2022 | March 2024 | 50% |
| Five-year Human Resources Regime Review | Published | March 2022 | March 2022 | March 2024 | 0% |
| Preliminary Assessment of the Project Cost Estimation and Approval Processes | Not a published report | May 2022 | N/A | April 2024 | 0% |
| Advisory on One-Year Appropriation | Not a published report | May 2022 | N/A | N/A | N/A |
| Advisory on One-Year Appropriation | Ongoing | N/A | N/A | N/A | N/A |
| Organizational Cybersecurity Risk Assessment and Internal Audit Support Plan | Not a published report | March | N/A | N/A | N/A |
| Projects in progress or planned for tabling in fiscal year 2023-24: | |||||
| Review of the Risk Framework for the General Class Contribution Program Process Map and Risk Assessment of Consolidation of Artifacts Assessment of the Agency’s Policy Framework Audit of Cyber Security Management in Third-Party Agreements Assessment of Fraud Risk Management Framework Update Risk Assessment Laboratories Canada (joint advisory) | |||||
Contact us
For more information or to obtain a copy of a document not available on-line, please send requests to:
Office of Internal Audit and EvaluationParks Canada
30 Victoria Street, 5th Floor (PC-05-F)
Gatineau, Quebec
J8X 0B3
oiae.bvie@pc.gc.ca
More information
Related links
- Date modified :