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Key Compliance Attributes of Internal Audit

Key Compliance Attributes are published as required under the Directive on Internal Audit.

A.2.2.3 Departments must meet public reporting requirements as prescribed by the Comptroller General of Canada and using Treasury Board of Canada Secretariat prescribed platforms, including:

A.2.2.3.1 Performance results for the internal audit function.

These results, or key attributes demonstrate that the main fundamental elements necessary for oversight are in place, are performing as required under the Policy on Internal Audit and the Directive on Internal Audit and are achieving results.

Why Publish Key Compliance Attributes of Internal Audit?

Attributes

1. Training

  1. % of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA):44%
  2. % of staff with an internal audit or accounting designation (CIA, CPA) in progress: 22%
  3. % of staff holding other designations (CGAP, CISA, etc.): 11%

Note: Audit and Evaluation at VAC is a matrix organization---staff are trained in both functions and are expected to work on audits or evaluations as required. As of 1 October 2020, there were nine employees and managers assigned to work on internal audits. Four of these hold one or more designations. Two of the nine also have other designations in progress, including CIA, CRMA, CISA and CCSA.

2. Conformance with Institute of Internal Auditors (IIA) Standards

  1. Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools, and information considered necessary to evaluate conformance with the IIA Code of Ethics and the Standards and the results of the quality assurance and improvement program (QAIP): 6 July 2020
  2. Date of last external assessment: November 2017

Note: Comprehensive briefings are provided annually to the Departmental Audit Committee. An update was provided during the 6 July 2020, meeting as well.

3. Internal Audits Planned

No Year Internal Audit Title Audit Status Report Approved Date Report Published Date Original Planned MAP Completion Date Implementation Status
1 2018-2019 Audit of Multi-Disciplinary Clinics (POC 5 – Hospital Services) Closed 14 June 2019 19 July 2020 1 July 2020 40%
2 2018-2019 Audit of Human Resources – staffing and pay (contract) Closed 27 Jan 2020 17 Feb 2020 30 September 2020 55%
3 2019-2020 Audit of Federal Health Claims Processing Service (FHCPS) Contract Management Closed 12 June 2020 28 Aug 2020 28 Feb 2021 15%
4 2019-2020 Management Assist and Review of VAC Governance: Financial Management Closed
(Mgmt Letter)
5 2019-2020 (Management Assist) – Assessment of Health Related Travel (HRT) Closed
(rec to not proceed with audit)
6 2019-2020 Continuous Auditing (contract) In progress
7 2019-2020 Audit of Procurement (Phase 1, efficiency) In progress
8 2019-2020 Audit of Procurement (Phase 2, Compliance) In progress
9 2019-2020 Audit of Disability Benefits (Phase 2) In progress
10 2019-2020 Review of Pensions for Life Implementation In progress
11 2020-2021 Review of Escalation – Children of Deceased Veterans Education Assistance New
12 2020-2021 Audit of Cannabis for Medicinal Purposes (formerly entitled “Review of POC 10 frequency limits and exception processes”) New
13 2021-2022 Audit of Income Replacement Benefit New
14 2021-2022 Audit of Information Management New
15 2021-2022 Audit of Online Services New
16 2021-2022 Joint VAC/DND Audit of Transition Moved to 2021-2022

Note: Additions and adjustments to the internal audits listed above may occur in order to address emerging risks and priorities of VAC.

4. Overall Usefulness

Average overall usefulness rating from senior management in 2019 (ADM-level or equivalent) of areas audited: 82%

Average overall usefulness rating from senior management in 2020 (ADM-level or equivalent) of areas audited were not calculated as surveys were not conducted due to unforeseen circumstances.

Note: At the end of each audit, senior managers are asked to complete a client satisfaction survey. The survey measures the overall usefulness of an audit by asking respondents to rate the following on a scale of one to 5, where one is “strongly disagree” and 5 is “strongly agree”: “The report identified relevant and timely audit findings which were both useful and realistic.

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