Internal audit performance results, 2018-2019

Agriculture and Agri-Food Canada (AAFC) has an independent and objective assurance and consulting internal audit function designed to add value and improve the Department's operations. It supports AAFC in accomplishing the departmental objectives by bringing a systematic, disciplined approach to assess and improve the effectiveness of risk management, control and governance processes.

As prescribed by the Office of the Comptroller General of Canada, the following key compliance attributes demonstrate that the fundamental elements necessary for oversight are in place, and that the internal audit function is operating as intended.

Internal auditors are trained to effectively perform the work

  • 73% of staff involved in the conduct of internal audits hold an internal audit or accounting designation - Certified Internal Auditor (CIA) or Chartered Professional Accountant (CPA)
  • 36% of staff involved in the conduct of internal audits are in the processFootnote 1 of obtaining their internal audit or accounting designation (CIA or CPA)
  • 18% of staff involved in the conduct of internal audits hold another designation, Certified Government Auditing Professional (CGAP)

Notes

Staff included: 11 Indeterminate employees involved in the internal audit function from the Internal Audit Division and the Practice Management Unit. Some employees may hold more than one designation.

Internal audit work is performed in conformance with the international standards for the profession of internal audit as required by the Treasury Board Policy on Internal Audit

  • The 2015 external assessment concluded that internal audit work was performed in conformance with the international standards for the profession of internal audit. The next external assessment is planned for 2019-2020.
  • In Q4 of 2018-2019, in preparation for the external assessment, AAFC initiated a self-assessment of its internal audit function to assess conformance with the Institute of Internal Auditors Code of Ethics and International Professional Practices Framework Standards. The self-assessment concluded that Internal Audit continued to conform with international and Treasury Board standards. Results of the self-assessment were presented to the Departmental Audit Committee on June 27, 2019.

Internal audit work is perceived by stakeholders as adding value

  • Average overall rating of usefulness of areas audited as indicated in post-engagement satisfaction surveys: Good.

Internal audit work is performed according to the approved risk-based audit plan and management is implementing management action plans approved to address audit recommendations

2019-2020 Internal Audit Engagements

Table: 2019-2020 Internal Audit Engagements
Internal audit engagement Audit status Report
approved date
Report
published date
MAP planned completion date MAP implementation status as of May 2019
Auditability and Evaluability Assessment - Farm Products Council of Canada In progress        
Preliminary Assessment - Trade and Market Expansion - Joint Audit and Evaluation Planned        
Preliminary Assessment - Sector Engagement and Development - Joint Audit and Evaluation Planned        
Preliminary Assessment - Foundational Science and Research - Joint Audit and Evaluation Planned        
Audit of Occupational Health and Safety Planned        
Review of the Service Transformation Strategy Planned        
Audit of the Grants and Contributions Digital Platform: Phase 2 Planned        
 

2018-2019 Internal Audit Engagements

Table: 2018-2019 Internal Audit Engagements
Internal Audit Engagement Audit Status Report
Approved Date
Report
Published Date
MAP Planned Completion Date MAP Implementation Status (May 2019)
Audit of the Management of Intellectual Property Completed September 18, 2018 January 28, 2019

Recommendation 1:
September 2019

Recommendation 2:
April 2019

R1. On track - planning stage

R2. Revised to June 2019. On track - substantive implementation

Audit of AAFC MOUs and Service Agreements Completed May 23, 2018 August 23, 2018 Recommendation 1: December 2018 R1. Revised to June 2019. On track - substantive implementation
Audit of Travel and Hospitality Completed December 20, 2018 May 2, 2019

Recommendation 1:
August 2019

Recommendation 2:
February 2019
March 2019

R1. On track - planning stage

R2. Fully implemented

R2. Revised to June 2019. On track - substantive implementation

Audit of the Revenue Control Framework In progress - carry forward to 2019-2020        
Audit of Governance In progress - carry forward to 2019-2020        
Audit of the Grants and Contributions Digital Platform: Phase 1 In progress - carry forward to 2019-2020        
Review of the Information Technology Client Services In progress - carry forward to 2019-2020