Agriculture and Agri-Food Canada (AAFC) has an independent and objective 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.
AAFC publishes key compliance attributes for the internal audit function as prescribed by the Comptroller General of Canada. These attributes demonstrate that the fundamental elements necessary for oversight are in place, and that the internal audit function is operating as intended.
Internal audit work is performed according to the approved risk-based audit plan and management is acting on audit recommendations.
| Compliance attributes | Performance indicators | Results |
|---|---|---|
| Internal auditors have the training required to do the job effectively and multidisciplinary teams in place to address diverse risks. | Percentage of staff with an internal audit or accounting designation of Certified Internal Auditor (CIA) or Chartered Professional Accountant (CPA). | 64% |
| Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress. | 14% | |
| Percentage of staff holding other designations (Certified Government Auditing Professional, Certified Information Systems Auditor, Certified Fraud Examiner, etc.) | 14% | |
| Internal audit work is performed in compliance with the international standards for the internal audit profession, as required by Treasury Board policy. | Departmental Audit Committee (DAC) is briefed on the internal processes, tools and information considered necessary to evaluate compliance with the IIA Code of Ethics and the Standards, as well as the results of the quality assurance and improvement program (QAIP). | Yes |
| External assessment, performed every 5 years, concluded that internal audit work was performed in conformance with the international standards. Date of last assessment. | March 2020 | |
| Risk-Based Audit Plans are submitted to the DAC and approved by the deputy head, implemented as planned and resulting reports published. | Risk-Based Audit Plan was presented to DAC and Deputy Head approved annually and updated at least once during the year. | Yes |
| Management is acting on audit recommendations for improvements to departmental processes. | Yes | |
| Internal audit work is perceived by stakeholders as adding value, according to post-engagement surveys. | Yes |
| Audit Title | Audit status | Report approved | Report published | Original planned Management Action Plan (MAP) completion | Implementation status |
|---|---|---|---|---|---|
| Audit of Application Assessment for Contribution Programs | Completed | October 26, 2022 | February 22, 2023 | R1 January 2023 R2 December 2022 |
R1 In Progress R2 Implemented |
| Audit of the Information Management | Completed | December 30, 2022 | May 10, 2023 | R1 March 2024 R2 March 2024 R3 December 2023 R4 March 2024 R5 December 2023 R6 December 2025 |
R1 In Progress R2 In Progress R3 In Progress R4 In Progress R5 In Progress R6 In Progress |
| Audit title | Audit status | Report approved | Report published | Original planned Management Action Plan (MAP) completion | Implementation status |
|---|---|---|---|---|---|
| Audit of Occupation Health and Safety | Completed | October 28, 2020 | March 1, 2021 | R1.1 December 2020 R1.2 March 2021 R2.1 March 2021 R2.2 September 2020 R2.3 March 2021 R3 September 2021 |
R1.1 Implemented R1.2 Implemented R2.1 In progress R2.2 In progress R2.3 In progress R3 Implemented |
| Audit of Investment Planning | Completed | March 31, 2021 | August 12, 2021 | R1 June 2022 R2 December 2021 R3 September 2021 R4 December 2021 R5 September 2022 |
R1 Implemented R2 Implemented R3 Implemented R4 Implemented R5 Implemented |