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). | 53% |
| Percentage of staff with an internal audit or accounting designation (CIA, CPA) in progress. | 33% | |
| Percentage of staff holding other designations (Certified Government Auditing Professional, Certified Information Systems Auditor, Certified Fraud Examiner, etc.) | 27% | |
| 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 completion | Implementation status |
|---|---|---|---|---|---|
| Audit of the Grants and Contributions Digital Platform: Phase 2 | Cancelled | n/a | n/a | n/a | n/a |
| Audit title | Audit status | Report approved | Report published | Original planned Management Action Plan completion | Implementation status |
|---|---|---|---|---|---|
| Audit of Occupation Health and Safety | Completed | October 28, 2020 | March 1, 2021 | Recommendation 1.1 December 2020 Recommendation 1.2 March 2021 Recommendation 2.1 March 2021 Recommendation 2.2 September 2020 Recommendation 2.3 March 2021 Recommendation 3 September 2021 |
Recommendation 1.1 Implemented Recommendation 1.2 Implemented Recommendation 2.1 In progress Recommendation 2.2 In progress Recommendation 2.3 In progress Recommendation 3 In progress |
| Audit of Investment Planning | Completed | March 31, 2021 | August 12, 2021 | Recommendation 1 June 2021 Recommendation 2 December 2021 Recommendation 3 September 2021 Recommendation 4 March 2022 |
Recommendation 1 In progress Recommendation 2 In progress Recommendation 3 In progress Recommendation 4 In progress |
| Audit of the Grants and Contributions Digital Platform: Phase 2 | Cancelled in fourth quarter 2021–2022 | Regular health checks and observations are presented to DAC | n/a | n/a | n/a |
| Audit of Laboratories Canada | Joint audit performed with the Canadian Food Inspection Agency – report submitted to Departmental Audit Committee | n/a | n/a | n/a | n/a |
| Audit title | Audit status | Report approved | Report published | Original planned Management Action Plan completion | Implementation status |
|---|---|---|---|---|---|
| Audit of the Revenue Control Framework | Completed | December 20, 2019 | April 24, 2020 | Recommendation 1 December 2020 Recommendation 2 January 2020 Recommendation 3 March 2021 Recommendation 4 September 2021 |
Recommendation 1 Implemented Recommendation 2 Implemented Recommendation 3 Implemented Recommendation 4 Implemented |
| Audit of Governance | Completed | October 24, 2019 | March 5, 2020 | Recommendation 1 March 2021 Recommendation 2 March 2021 |
Recommendation 1 Implemented Recommendation 2 Implemented |
| Audit of the Grants and Contributions Digital Platform: Phase 1 | Completed | July 17, 2019 | November 29, 2019 | Recommendation 1 July 30, 2019 Recommendation 2 July 30, 2019 Recommendation 3 August 31, 2019 Recommendation 4 July 30, 2019 |
Recommendation 1 Implemented Recommendation 2 Implemented Recommendation 3 Implemented Recommendation 4 Obsolete |