Internal Audit performance results
Key Compliance Attributes are published as required under the Directive on Internal Audit.
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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:
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A.2.2.3.1 Performance results for the internal audit function.
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.
| Performance indicators | Key compliance attribute | 2017 to 2018 | 2018 to 2019 (in progress) |
Internal Audit comments (as necessary) |
|---|---|---|---|---|
| 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 Internal Audit employees (including CAE) | 2 | 2 | - |
| % of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)) | 100% | 100% | - | |
| % of staff with an internal audit or accounting designation (CIA, CPA) in progress | 0% | 0% | - | |
| % of staff holding other designations (CGAP, CISA, etc.) | 100% | 100% |
Other designations held by internal audit staff: Certificate in Risk Management Assurance (CRMA) Certified Fraud Examiner (CFE) Chartered Director (C.Dir.) |
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| 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 Auditors (IIA) Code of Ethics and the Standards and the results of the quality assurance and improvement program (QAIP) | - | November 2018 | A self-assessment of conformance with IIA Standards was completed in August 2018 and reported to the Departmental Audit Committee in November 2018. |
| Date of last external assessment | N/A | N/A | Internal Audit function was established in 2010. External assessment deferred due to transformation of the Canadian Grain Commission and other subsequent priorities. Scheduled for 2018 to 2019 | |
| 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. | N/A | N/A | Due to the small size of the internal audit team and the Canadian Grain Commission’s senior management team, surveys are not practical. Ongoing dialogue with senior management occurs to ensure internal audit engagements are relevant and useful. |
| Internal audit title | Audit status | Report approved date | Report published date | Original planned management action plan (MAP) completion date | MAP implementation status (%) |
|---|---|---|---|---|---|
| Audit of Analytical Services | In progress | - | - | - | - |
| Audit of Inspector Training & Development | In progress | - | - | - | - |
| Audit of Program Management in the Grain Research Laboratory | Planned | - | - | - | - |
| Audit of Information Technology Security Selected Controls | Planned | - | - | - | - |
| Audit of Acquisition and Management of Capital Assets | Planned | - | - | - | - |
| OCG Horizontal Audit of Regulatory Compliance and Enforcement Frameworks | Planned | - | - | - | - |
| Audit of Entity Level Controls | Planned | - | - | - | - |
“Additions and adjustments to the internal audits listed in the Departmental Plan may have occurred in order to address emerging risks and priorities of the organization”.
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