Performance results for the internal audit function

December 2021

Compliance attributes	Key compliance attribute	Results
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?	Percentage of staff who have an internal audit or accounting designation, such as Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)	67%
	Percentage of staff whose internal audit or accounting designation (CIA, CPA) is in progress	0%
	Percentage of staff who hold other designations, such as Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA)	50%
Is internal audit work performed in accordance with the international standards for the internal audit profession, as required by Treasury Board policy?	Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools and information considered necessary to evaluate conformance with the Institute of Internal Auditors’ (IIA) Code of Ethics and the IIA’s Standards, as well as with the results of the quality assurance and improvement program	September 2021
	Date of last external assessment	April 2019
Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization?	Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited.	100%

Table 1 – Risk-based audit plan (FY 2021–2022) and related information

December 2021

Audit title	Status	Report approval date	Report publication date	Original management action plan completion date	Implementation status
Review of the Management of the Time Reporting System	Approved	July 27, 2020	N/A	October 2020	Delayed to December 2021
Targeted Audit of the Assignment Process	Approved	February 8, 2021	June 1, 2021	November 2021	In progress
Audit of the Participant Funding Program (PFP)	In progress	TBC	TBC
Fraud Risk Assessment	In progress	April 14–15, 2022	TBC
Harmonized Plan Steering Committee Review	Approved	September 27, 2021	N/A	November 30, 2021	Complete
Director Collective Lessons Learned	In progress	TBC	TBC
Reimagine the Workplace Initiative Readiness Assessment	Cancelled	N/A	N/A
Audit of Crisis Communications	In progress	TBC	TBC
Audit of Cyber Security – CNSC Oversight of Licensees	In progress	TBC	TBC
Audit of Technical Training	Delayed	TBC	TBC
Office of the Auditor General of Canada Audit of Nuclear Waste Management	In progress	TBC	TBC

June 2021

Compliance attributes	Key compliance attribute	Results
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?	Percentage of staff who have an internal audit or accounting designation, such as Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)	50%
	Percentage of staff whose internal audit or accounting designation (CIA, CPA) is in progress	0%
	Percentage of staff who hold other designations, such as Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA)	25%
Is internal audit work performed in accordance with the international standards for the internal audit profession, as required by Treasury Board policy?	Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools and information considered necessary to evaluate conformance with the Institute of Internal Auditors’ (IIA) Code of Ethics and the IIA’s Standards, as well as with the results of the quality assurance and improvement program	October 2020
	Date of last external assessment	April 2019
Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization?	Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited.	90%

Table 1 – Risk-based audit plan (FY 2021–2022) and related information

June 2021

Audit title	Status	Report approval date	Report publication date	Original management action plan completion date	Implementation status
Audit of the Management of Personal Information	Approved	July 27, 2020	N/A	March 2020	Fully implemented
Review of the Management of the Time Reporting System	Approved	July 27, 2020	N/A	October 2020	Delayed to September 2021
Review of the Directorate of Security and Safeguards’ Inspection Processes	Approved	July 27, 2020	August 4, 2020	August 2020	Fully implemented
OCG Horizontal Audit of Physical Security	Approved	July 27, 2020	N/A	March 2021	Fully implemented
OCG Horizontal Blended Engagement of Information Technology Security – Phase II	Approved	October 19, 2020	N/A	March 2021	Fully implemented
Business Continuity Plan Lessons Learned	Approved	October 26, 2020	N/A	N/A
Return to the Workplace (RTWp) Readiness Assessment	Approved	October 26, 2020	N/A	N/A
Targeted Audit of the Assignment Process	In progress	February 8, 2021	June 1, 2021	November 2021	In progress
Audit of the Participant Funding Program (PFP)	In progress	October 26, 2020	TBC
Fraud Risk Assessment	In progress	TBC	TBC
Harmonized Plan Steering Committee Review	In progress	TBC	TBC
Director Collective Lessons Learned	In progress	TBC	TBC
Reimagine the Workplace Initiative Readiness Assessment	Planned	TBC	TBC
Audit of Crisis Communications	Planned	TBC	TBC
Audit of Cyber Security – CNSC Oversight of Licensees	Planned	TBC	TBC
Audit of Technical Training	Planned	TBC	TBC
Office of the Auditor General of Canada Audit of Nuclear Waste Management	Planned	TBC	TBC

November 30, 2020

Compliance attributes	Key compliance attribute	Results
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?	Percentage of staff who have an internal audit or accounting designation such as Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)	57%
	Percentage of staff whose internal audit or accounting designation (CIA, CPA) is in progress	0%
	Percentage of staff who hold other designations, such as Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA)	28%
Is internal audit work performed in accordance with the international standards for the internal audit profession, as required by Treasury Board policy?	Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools and information considered necessary to evaluate conformance with the Institute of Internal Auditors’ (IIA) Code of Ethics and the IIA’s Standards, as well as with the results of the quality assurance and improvement program	October 2020
	Date of last external assessment	April 2019
Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization?	Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited.	90%

Table 1 – Risk-based audit plan (FY 2019–2020) and related information

November 30, 2020

Audit title	Status	Report approval date	Report publication date	Original management action plan completion date	Implementation status
Follow-up on the 2016 report by the Office of the Auditor General’s Commissioner of the Environment and Sustainable Development on the audit of the Directorate of Power Reactor Regulation Nuclear Power Plants Audit	Approved	July 27, 2020	N/A	N/A	Fully implemented
Audit of the Management of Personal Information	Approved	July 27, 2020	N/A	March 2020	On track
Review of the Management of the Time Reporting System	Approved	July 27, 2020	N/A	October 2020	On track
Review of the Directorate of Security and Safeguards’ Inspection Processes	Approved	July 27, 2020	August 4, 2020	August 2020	Substantially implemented
Review of the Directorate of Environmental and Radiation Protection’s Assessment Inspection Processes	Approved	October 19, 2020	October 21, 2020	August 2020	Fully implemented
OCG Horizontal Audit of Physical Security	Approved	July 20, 2020	N/A	March 2021	On track
OCG Horizontal Blended Engagement of Information Technology Security – Phase II	Approved	October 19, 2020	N/A	March 2021	On track
Business Continuity Plan Lessons Learned	Approved	October 26, 2020	N/A	September 2021
Return to the Workplace (RTWp) Readiness Assessment	Approved	October 26, 2020	N/A	N/A
Targeted Audit of the Assignment Process	In progress	TBC	TBC
Small Modular Reactor (SMR) Regulatory Readiness Assessment	In progress	October 26, 2020	TBC
Participant Funding Program (PFP)	Planned	October 26, 2020	TBC
Audit of Cyber Security – CNSC Oversight of Licensees	Postponed

April 30, 2020

Compliance Attributes	Key Compliance Attribute	Results
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?	Percentage of staff who have an internal audit or accounting designation such as (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)	60%
	Percentage of staff whose internal audit or accounting designation (CIA, CPA) is in progress.	20%
	Percentage of staff who hold other designations, such as Certified Government Auditing Professional, Certified Information Systems Auditor	40%
Is internal audit work performed in accordance with the international standards for the internal audit profession, as required by Treasury Board policy?	Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools and information considered necessary to evaluate conformance with the Institute of Internal Auditors’ (IIA) Code of Ethics and the IIA’s Standards, as well as with the results of the quality assurance and improvement program	April 2019
	Date of last external assessment.	April 2019
Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization?	Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited.	90%

Table 1 – Risk-based audit plan (FY 2019–2020) and related information

April 30, 2020

Audit Title	Status	Report approval date	Report publication date	Original management action plan completion date	Implementation status
Follow-up on the 2016 report by the Office of the Auditor General’s Commissioner of the Environment and Sustainable Development on the audit of the Directorate of Power Reactor Regulation Nuclear Power Plants	In progress
Audit of the Management of Personal Information	In progress
Review of the Management of the Time Reporting System	In progress
Review of the Directorate of Security and Safeguards’ Inspection Processes	In progress
Review of the Directorate of Environmental and Radiation Protection’s Assessment Inspection Processes	In progress
OCG Horizontal Audit of Physical Security	In progress
OCG Horizontal Blended Engagement of Information Technology Security – Phase II	In progress
Audit of Cyber Security – CNSC Oversight of Licensees	Planned

January 15, 2020

Compliance attributes	Key compliance attribute	Results
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?	Percentage of staff who have an internal audit or accounting designation, such as Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)	62.5%
	Percentage of staff whose internal audit or accounting designation (CIA, CPA) is in progress	12.5%
	Percentage of staff who hold other designations, such as Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA)	37.5%
Is internal audit work performed in accordance with the international standards for the internal audit profession, as required by Treasury Board policy?	Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools and information considered necessary to evaluate conformance with the Institute of Internal Auditors’ (IIA) Code of Ethics and the IIA’s Standards, as well as with the results of the quality assurance and improvement program	April 2019
	Date of last external assessment	April 2019
Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization?	Average overall usefulness rating from senior management (ADM-level or equivalent) of areas audited.	90%

Table 1 – Risk-based audit plan (FY 2019–2020) and related information

January 15, 2020

Audit title	Status	Report approval date	Report publication date	Original management action plan completion date	Implementation status
Management Audit of the Western (Calgary) Regional Office	Approved	Jul. 3, 2018	Nov. 8, 2018	Sep. 2018	Substantially implemented
Audit of the Directorate of Nuclear Cycle and Facilities Regulation’s Inspection Processes	Approved	Jun. 14, 2019	Jun. 29, 2019	Dec. 2019	Substantially implemented
Audit of the Directorate of Nuclear Substance Regulation’s Inspection Processes	Approved	Jun. 14, 2019	Jun. 29, 2019	Jun. 2019	Substantially implemented
Follow-up on the 2016 report by the Office of the Auditor General‘s (OAG) Commissioner of the Environment and Sustainable Development on the audit of the Directorate of Power Reactor Regulation Nuclear Power Plants	In progress
Audit of the management of personal information	In progress
Audit of the Management of the Time Reporting System	In progress
Review of the Directorate of Security and Safeguards’ (DSS) Inspection Processes	In progress
Review of the Directorate of Environmental and Radiation Protection’s Assessment Inspection Processes	In progress
OCG Horizontal Audit of Physical Security	In progress
OCG Horizontal Blended Engagement of Information Technology Security – Phase II	Planned
Audit of Cyber Security – CNSC Oversight of Licensees	Planned

June 30, 2019

Compliance attributes	Key compliance attribute	Results
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?	Percentage of staff who have an internal audit or accounting designation, such as Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA) Percentage of staff whose internal audit or accounting designation (CIA, CPA) is in progress	71.4%
	Percentage of staff whose internal audit or accounting designation (CIA, CPA) is in progress	14%
	Percentage of staff who hold other designations, such as Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA)	43%
Is internal audit work performed in accordance with the international standards for the internal audit profession, as required by Treasury Board policy?	Date of last comprehensive briefing to the Departmental Audit Committee on the internal processes, tools and information considered necessary to evaluate conformance with the Institute of Internal Auditors’ (IIA) Code of Ethics and the IIA’s Standards, as well as with the results of the quality assurance and improvement program	April 2019
	Date of last external assessment	April 2019
Is internal audit credible and does it add value to the organization’s mandate and strategic objectives?	Average rating of the usefulness of areas audited, as rated by senior management (ADM level or equivalent)	Overall satisfaction 90%

Table 1 – Risk-based audit plan (FY 2019–2020) and related information

June 30, 2019

Audit title	Status	Report approval date	Report publication date	Original management action plan completion date	Implementation status
Audit of Financial Guarantees	Approved	Jul. 3, 2018	Nov. 8, 2018	Dec. 2018	Fully implemented
Audit of Contracting and Procurement	Approved	Aug. 1, 2018	Nov. 8, 2018	Feb. 2019	Fully implemented
Management Audit of the Western (Calgary) Regional Office	Approved	Jul. 3, 2018	Nov. 8, 2018	Sep. 2018	Substantially implemented
Audit of the Nuclear Emergency Management Program	Approved	Jul. 3, 2018	Nov. 8, 2018	Apr. 2018	Fully implemented
Audit of the Directorate of Nuclear Cycle and Facilities Regulation’s Inspection Processes	Approved	Jun. 14, 2019	Jun. 29, 2019	Dec. 2019	Substantially implemented
Audit of the Directorate of Nuclear Substance Regulation’s Inspection Processes	Approved	Jun. 14, 2019	Jun. 29, 2019	Jun. 2019	Substantially implemented
Follow-up on the 2016 report by the Office of the Auditor General‘s (OAG) Commissioner of the Environment and Sustainable Development on the audit of the Directorate of Power Reactor Regulation Nuclear Power Plants	In progress
Audit of the management of personal information	In progress
Audit of the Management of the Time Reporting System	Planned
Review of the Directorate of Security and Safeguards’ (DSS) Inspection Processes	In progress
Review of the Directorate of Environmental and Radiation Protection’s Assessment Inspection Processes	Planned
OCG Horizontal Audit of Physical Security	In progress
OCG Horizontal Blended Engagement of Information Technology Security – Phase II	Planned
Audit of Cyber Security – CNSC Oversight of Licensees	Planned