Key compliance attributes for AAFC’s internal audit function, 2025–26

Agriculture and Agri-Food Canada (AAFC) publishes key performance results for its internal audit function, in accordance with the Treasury Board Directive on Internal Audit. The internal audit function provides independent and objective assurance and advisory services that support effective oversight of AAFC programs and services.

The key compliance attributes demonstrate that the foundational elements necessary for effective oversight are in place, and that the internal audit function is operating in a manner that supports sound governance and risk management. For more information, see Why publish key compliance attributes of internal audit? (Office of the Comptroller General).

Table 1: Results of key compliance attributes as of July 31, 2025

Compliance attributes

Results

1a. Percentage of staff with an internal audit or accounting designation of Certified Internal Auditor (CIA) or Chartered Professional Accountant (CPA)

56%

1b. Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress

11%

1c. Percentage of staff holding other professional designations (Certified Government Auditing Professional, Certified Information Systems Auditor, Certified Fraud Examiner, etc)

6%

2a. Date of last comprehensive briefing to AAFC’s Departmental Audit Committee on the internal processes, tools and information considered necessary to evaluate conformance with the Institute of Internal Auditors Code of Ethics and the Standards, and the results of the quality assurance and improvement program

October 2024

2b. Date of last external assessment

October 2024

3. Risk-based audit plan (RBAP) and related information:

  • 3a. Name of engagement for the current fiscal year of the RBAP
  • 3b. Status of engagement for the current fiscal year of the RBAP
  • 3c. Date the engagement report was approved
  • 3d. Date the engagement report was published
  • 3e. Original planned date for completion of all management action plan (MAP) items
  • 3f. Status of MAP items

Refer to Table 2: Risk-based audit plan and related information

4. Average overall usefulness rating of areas audited.note 1

Good

Table 2: Risk-based audit plan and related information as of July 31, 2025

Audit title

Audit status

Report approved date

Report published date

Original planned Management Action Plan (MAP) completion

Implementation status

Audit of Research and Development Centre Inventory Controls

Published – MAP not fully implemented

July 15, 2024

November 20, 2024

Recommendation 1
September 2025

Recommendation 2
March 2025

Recommendation 3
March 2025

Recommendation 1
In Progress

Recommendation 2
In Progress

Recommendation 3
In Progress

Audit of Professional Services

Published – MAP fully implemented

November 23, 2023

April 4, 2024

Recommendation 1
March 2024

Recommendation 2
March 2024

Recommendation 3
March 2024

Recommendation 4
September 2024

Recommendation 1
Implemented

Recommendation 2
Implemented

Recommendation 3
Implemented

Recommendation 4
Implemented

Audit of Claims Processing for Contribution Programs

Published – MAP not fully implemented

October 26, 2023

March 5, 2024

Recommendation 1
April 2025

Recommendation 2
September 2024

Recommendation 1
In Progress

Recommendation 2
In Progress

Audit of Information Management

Published — MAP not fully implemented

December 30, 2022

May 10, 2023

Recommendation 1
March 2024

Recommendation 2
March 2024

Recommendation 3
December 2023

Recommendation 4
March 2024

Recommendation 5
December 2023

Recommendation 6
December 2025

Recommendation 1
Implemented

Recommendation 2
Implemented

Recommendation 3
Implemented

Recommendation 4
Implemented

Recommendation 5
Implemented

Recommendation 6
In Progress

Joint Audit and Evaluation of Science Capacity: Human Resources

Published — MAP not fully implemented

January 8, 2025

April 9, 2025

Recommendation 1
September 2025

Recommendation 2
September 2025

Recommendation 3
September 2025

Recommendation 1
In Progress

Recommendation 2
In Progress

Recommendation 3
In Progress

Audit of Hazardous Products Management

In progress

n/a

n/a

n/a

n/a

Audit of Occupational Health and Safety

In progress

n/a

n/a

n/a

n/a

Audit of Application Portfolio Management

In progress

n/a

n/a

n/a

n/a