Compliance attributes are published in accordance with the Office of the Comptroller General of Canada (OCG) Technical Bulletin 2023-1: Policy on Internal Audit. It states that:
- A.2.2.3 Departments must meet public reporting requirements as prescribed by the Comptroller General of Canada.
These compliance attributes demonstrate that the 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.
Internal audit's work
Internal audit is an independent, objective assurance and advisory function designed to add value and improve the agency's operations.
It helps us accomplish our objectives by bringing a systematic, disciplined approach to evaluate and improve risk management, control and governance processes.
We conduct engagements according to the approved risk-based audit plan and management implements recommendations
Table 1 includes a summary of engagements that:
- have a management response and action plan (MRAP) completed within the last 6 months
- have a MRAP underway
- internal audit completed between June 30, 2024 and June 30, 2025
- internal audit is currently conducting
Table 1: Summary of engagements
| Engagement title | Reason for reporting in compliance attributes | Engagement status | Date approved by the President | Date report published | Original planned MRAP completion date | Implementation status of recommendations |
|---|---|---|---|---|---|---|
| Advisory on Emergency Preparedness – Threat Identification and Assessment (Advisory) | A MRAP was completed within the last 6 months | Approved – Not published | November 2023 | N/A | March 2025 | 1/1 (100%) |
| Audit of Project Management (Audit) | A MRAP was completed within the last 6 months | Published – MRAP fully implemented | October 2023 | November 2023 | June 2024 | 3/3 (100%) |
| Audit of Cyber Security (Audit) | A MRAP is underway | Approved – Not published | March 2024 | N/A | December 2025 | 3/5 (60%) |
| Review of Real Property: Health and Safety of CFIA Laboratory Workplaces (Advisory) | A MRAP is underway | Approved – Not published | July 2024 | N/A | March 2026 | 2/3 (67%) |
| Office of the Auditor General Audit of Antimicrobial Resistance (External Audit) | A MRAP is underway | Published – MRAP not fully implemented | September 2023 | October 2023 | March 2026 | 1/3 (33%) |
| Advisory of Tactical Work Planning (Advisory) | Internal audit is currently conducting this engagement | In progress | Pending | Pending | Pending | Pending |
| Audit of the Establishment Based Risk Assessment Model (Audit) | Internal audit is currently conducting this engagement | In progress | Pending | Pending | Pending | Pending |
| Advisory of Lines of Defence (Advisory) | Internal audit is currently conducting this engagement | In progress | Pending | Pending | Pending | Pending |
| Advisory for Foot and Mouth Disease Vaccine Bank (Advisory) | Internal audit is currently conducting this engagement | In progress | Pending | Pending | Pending | Pending |
| Advisory on the Digital Service Delivery Platform User Enhancement (Advisory) | Internal audit is currently conducting this engagement | In progress | Pending | Pending | Pending | Pending |
Our auditors are trained to effectively perform their work (some staff hold more than 1 designation)
- 50% of staff involved in the conduct of internal audits hold an internal audit or accounting designation (Certified Internal Auditor (CIA) or Chartered Professional Accountant (CPA))
- 25% of staff involved in the conduct of internal audits are in the process of obtaining their internal audit or accounting designation (CIA or CPA)
- 42% of staff involved in the conduct of internal audits hold other designations (for example, Certified Government Auditing Professional (CGAP))
Our work conforms with the international standards for the profession
- The CFIA Audit Committee last received a comprehensive briefing on the CFIA's internal processes, tools and information considered necessary to evaluate conformance with the Institute of Internal Auditors' (IIA) Code of Ethics and Standards and the results of the quality assurance and improvement program in November 2024
- The results of the quality assurance and improvement program demonstrate that internal audit work continues to be carried out in conformance with professional internal audit standards
- CFIA's internal audit function underwent an external assessment (practice inspection) in November 2022
- The assessor validated that the internal audit function generally conforms with the Treasury Board's Internal Audit Policy Suite, namely the Policy on Internal Audit and the Directive on Internal Audit, which include the requirements of the IIA's International Standards for the Professional Practice of Internal Auditing (Standards) and the IIA Code of Ethics
Overall usefulness of internal audit's engagements
- Average overall usefulness rating from senior management (ADM-level or equivalent) of areas covered by audits and advisory engagements, as indicated in post-engagement satisfaction surveys: Excellent