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 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 perform the work effectively
- 57% of staff involved in the internal audit function hold an internal audit or accounting designation — Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)
- 22% of staff involved in the internal audit function are in the processFootnote 1 of obtaining their internal audit or accounting designation (CIA, CPA)
- 21% of staff involved in the internal audit function hold other designations such as Certified Government Auditing Professional (CGAP) Certified Information Systems Auditor (CISA)
Note
Staff included 14 indeterminate employees involved in the internal audit function from the Internal Audit Division, the Practice Management Unit and the Chief Audit Executive's office. Some employees 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 2019-20 external assessment concluded that internal audit work was performed in conformance with the international standards for the profession of internal audit.
- In April 2020 the updated AAFC, Office of Audit and Evaluation's Quality Assurance Improvement Program was approved and implemented.
Internal audit work is perceived by stakeholders as adding value
- Average overall ratings of usefulness of areas audited as indicated in post-engagement satisfaction surveys: Good
- The Office of Audit and Evaluation provided recommendations through its 2020-21 audit work that supported decision-making and improved the functioning of AAFC.
- In 2020-21, the Office adjusted its audit and evaluation plan to reflect changing risks and priorities due to the COVID-19 pandemic, which was well received by AAFC management.
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.
| Internal audit reports | Audit status | Report approved date | Report published date | Management action plan planned completion date | Management action plan implementation status (December 2020) |
|---|---|---|---|---|---|
| Audit of Occupational Health and Safety | Completed | October 28, 2020 | March 1, 2021 | R1.1 December 2020 R1.2 March 2021 |
N/A |
| Audit of Investment Planning | Completed | March 31, 2021 | TBD | R.1 June 2021 R.2 December 2021 R.3 September 2021 R.4 March 2022 |
N/A |
| Audit of the Grants and Contributions Digital Platform: Phase 2 | In progress carry forward to 2021-22 | Regular health checks and observations are presented to DAC | N/A | N/A | N/A |
| Audit of Laboratories Canada | In progress carry forward to 2021-22 | N/A | N/A | N/A | N/A |
| Internal audit reports | Audit status | Report approved date | Report published date | Management action plan planned completion date | Management action plan implementation status (December 2020) |
|---|---|---|---|---|---|
| Audit of the Revenue Control Framework | Completed | December 20, 2019 | April 24, 2020 | R1. December 2020 R2. January 2020 R3. March 2021 R4. September 2021 |
R1. In progress R2. Fully implemented R3. In progress R4. In progress |
| Audit of Governance | Completed | October 24, 2019 | March 5, 2020 | R1. March 2021 R2. March 2021 |
R1. In progress R2. In progress |
| Audit of the Grants and Contributions Digital Platform: Phase 1 | Completed | July 17, 2019 | November 29, 2019 | R1. July 30, 2019 R2. July 30, 2019 R3. August 31, 2019 R4. July 30, 2019 |
R1. Fully implemented R2. Fully implemented R3. Fully implemented R4. Obsolete |
| Audit of Occupational Health and Safety | In progress — carry forward to 2020-21 | N/A | N/A | N/A | N/A |
| Audit of the Grants and Contributions Digital Platform: Phase 2 | In progress — carry forward to 2020-21 | N/A | N/A | N/A | N/A |
| Audit of Investment Planning | In progress — carry forward to 2020-21 | N/A | N/A | N/A | N/A |