Performance results for the internal audit function – January 31st, 2019
| Number | Questions on Compliance Attributes of Internal Audit | Answers on Compliance Attributes of Internal Audit |
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| 1. | Do internal auditors at the CSA have the training required to do the job effectively? | The organizational chart of the audit function consists of 5 employees who occupy the following positions:
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1 a) Percentage of staff with a professional designation :
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1 b) Percentage of staff with a professional designation in progress:
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1 c) Percentage of staff holding other designations :
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| Are multidisciplinary teams in place to address diverse risks? | The internal audit function has the necessary skills and experience to carry out the risk-based internal audit plan. The audit function employees have general knowledge of risk management, management control, and governance processes. When specific skills are required, such as information technology, external providers' services may be retained. | |
| 2. | Is internal audit work performed in conformance with the international standards for the profession of internal audit as required by Treasury Board policy? | An audit manual containing specific procedures to ensure the application of international standard for the internal audit profession guides the audit work. |
2 a) In , the Audit Committee members were informed of the results of the external assessment of professional practices carried out in . The assessments' conclusions, as well as opportunities for improvement, were presented. Moreover, the practices in place regarding the quality assurance program were presented to the Audit Committee members in . |
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| 2 b) The date of the last external assessment of professional practices was conducted in . | ||
| 3. | Are the RBAPs submitted to audit committees and approved by deputy heads implemented as original planned with resulting reports published? Is management acting on audit recommendations for improvements to departmental processes? | During -, CSA is in process of carrying out all the audit projects planned in the RBAP approved by the Audit Committee in . Every audit report was published within 90 days of the approval date. With respect to the audit recommendations, the implementation rate of management action plans for - was 89%. |
3 a) Name and status of audit for the current fiscal year of the RBAP
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3 b) Date on which the audit report was approved
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3 c) Date on which the audit report was published
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3 d) Original planned date for completion of all management action plan (MAP) items
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3 e) Status of MAP items :
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| 4. | Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization? | The internal audit aims to add value in support of the organization's objectives and conducts a survey of the audited entity after each audit to measure the effectiveness and to identify opportunities for improvement. |
4 a) A satisfaction survey of the audited entity was conducted for one audit during -. To the question of whether, in general, the audit was useful, the rating was:
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| Number | Internal Audit Title | Audit Status | Report Approval Date | Report Publication Date | Original Planned MAP Completion Date | Implementation Status |
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| 1. | Audit of the Management Framework for Safety and Mission Assurance | Published: an action remains to be completed | 87% | |||
| 2. | Occupational Health and Safety Audit | Published: action plan in progress | 93% | |||
| 3. | Access to Information Audit | Published: action plan in progress | - | |||
| 4. | Audit of Management Framework of Space Technology Development Program | Audit in progress | - | - | - | - |
| 5. | Follow-up Audit – Directive on Travel, Hospitality, Conference and Event Expenditures | Audit in progress | - | - | - | - |
| 6. | Audit of the Management Framework for Grants and Contributions | Audit in process | - | - | - | - |