Internal audit key compliance attributes – as at March 31, 2025
Global Affairs Canada publishes key performance results for its internal audit function. This is done as per section A.2.2.3 of the Treasury Board Directive on Internal Audit.
Publishing departmental key compliance attributes provides pertinent information to Canadians on the professionalism and performance of the internal audit function in departments. These are not performance measures and there are no targets 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 as at March 31, 2025 |
|---|---|
| 1. (a). % of staff with an internal audit or accounting designation (Certified Internal Auditor [CIA], Chartered Professional Accountant [CPA]). 1. (b). % of staff with an internal audit or accounting designation in progress (CIA, CPA). 1. (c). % of staff holding other designations (Certified Government Auditing Professional [CGAP], Certification in Risk Management Assurance [CRMA], etc.). | 1. (a) 43% of staff have an internal audit or accounting designation. 1. (b) 38% of staff with an internal audit or accounting designation in progress. 1. (c) 24% of staff holding other designations Note: The above statistics are for staff who work on internal audit files at least 50% of the time. |
| 2. (a). 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). 2. (b). Date of last external assessment. | 2. (a). The last briefing to Departmental Audit Committee (DAC) on the internal processes, tools, information necessary to evaluate conformance with the IIA Standards and the Quality Assurance and Improvement Program (QAIP) was on December 12th 2024. 2. (b). The last external assessment was completed in March 2021. |
3. Risk-Based Audit Plan (RBAP) and related information:
| The 2024-26 RBAP was approved in June 2024. Please refer to the section below (entitled “Risk Based Audit Plan and related information”) for information on the engagements included in the RBAPs, including the MAP updates. |
| 4. Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited. | 4. Senior management of areas audited rated the overall usefulness of our work as "Excellent”. |
Risk Based Audit Plan and related information – updated as at March 31st, 2025.
Please note that only planned and ongoing engagements, in addition to completed engagements with outstanding MAPsFootnote 1, are included in the tables below.
2017-18 Risk Based Audit Plan
| Internal Audit | Audit Status | Report Approved Date | Report Published Date | Original Planned MAP Completion Date | Implementation Status |
|---|---|---|---|---|---|
| Audit of repayable contributions | Published: MAP not fully implemented | 2018/10/31 | 2019/02/27 | 2019/12/31 | 80% |
2018-19 Risk Based Audit Plan
| Internal Audit | Audit Status | Report Approved Date | Report Published Date | Original Planned MAP Completion Date | Implementation Status |
|---|---|---|---|---|---|
| Audit of Common Services Delivery Points | Published: MAP not fully implemented | 2019/08/21 | 2019/12/19 | 2020/03/01 | 83% |
| Audit of IT security: Threat and vulnerability management | Published: MAP fully implemented | 2019/08/21 | 2019/12/19 | 2020/09/01 | 100% |
| Audit of Occupational Health and Safety | Published: MAP fully implemented | 2019/08/21 | 2019/12/19 | 2020/03/01 | 100% |
2019-20 Risk Based Audit Plan
| Internal Audit | Audit Status | Report Approved Date | Report Published Date | Original Planned MAP Completion Date | Implementation Status |
|---|---|---|---|---|---|
| Audit of the Vehicle Fleet Management | Published: MAP fully implemented | 2019/12/12 | 2021/04/01 | 2021/03/31 | 100% |
| Audit of Foreign Service Directive 15 - Relocation | Published: MAP not fully implemented | 2021/01/25 | 2021/04/26 | 2021/12/31 | 83% |
2020-21 Risk Based Audit Plan
| Internal Audit | Audit Status | Report Approved Date | Report Published Date | Original Planned MAP Completion Date | Implementation Status |
|---|---|---|---|---|---|
| Audit of Real Property - Strategic Portfolio and Investment Planning | Published: MAP not fully implemented | 2021/11/09 | 2022/02/11 | 2023/06/31 | 94% |
2021-22 Risk Based Audit Plan
| Internal Audit | Audit Status | Report Approved Date | Report Published Date | Original Planned MAP Completion Date | Implementation Status |
|---|---|---|---|---|---|
| Audit of IT Application Portfolio Management | Published: MAP not fully implemented | 2022/12/16 | 2023/04/06 | 2024/09/31 | 92% |
2022-23 Risk Based Audit Plan
| Internal Audit | Audit Status | Report Approved Date | Report Published Date | Original Planned MAP Completion Date | Implementation Status |
|---|---|---|---|---|---|
| Audit of Management Practices of Missions - Islamabad | Published: MAP fully implemented | 2023/06/29 | 2023/09/29 | 2023/12/31 | 100% |
| Audit of Management Practices of Mission - Dakar | Published: MAP not fully implemented | 2023/11/28 | 2024/01/23 | 2024/03/31 | 88% |
| Audit of Management Practices of Missions - Brazil Platform | Published: MAP fully implemented | 2023/12/11 | 2024/03/28 | 2024/08/31 | 100% |
2023-24 Risk Based Audit Plan
| Internal Audit | Audit Status | Report Approved Date | Report Published Date | Original Planned MAP Completion Date | Implementation Status |
|---|---|---|---|---|---|
| Audit of Procurement of Consulting Services | Published: MAP not fully implemented | 2023/12/11 | 2024/03/28 | 2024/12/31 | 50% |
| Audit of the US Mission Network | In-progress | N/A | N/A | N/A | N/A |
2024-25 Risk Based Audit Plan
| Internal Audit | Audit Status | Report Approved Date | Report Published Date | Original Planned MAP Completion Date | Implementation Status |
|---|---|---|---|---|---|
| Audit on Global Affairs Canada Reno | In-Progress | N/A | N/A | N/A | N/A |
| Audit of the Global Artic Leadership InitiativeFootnote 2 | In-progress | N/A | N/A | N/A | N/A |
| Audit of the Armoured Vehicle Program | In-progress | N/A | N/A | N/A | N/A |
| Placeholder (audit) - Cyber Security | Planned | N/A | N/A | N/A | N/A |
| Placeholder (audit) - Locally Engaged Staff | Planned | N/A | N/A | N/A | N/A |
| Mission Focused - Real Property, Service Line ProjectsFootnote 3 | In-progress | N/A | N/A | N/A | N/A |
| Audit of the Fine Art Collection | Planned | N/A | N/A | N/A | N/A |
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