Program directory · Treasury Board of Canada Secretariat
Internal Audit Policies and Initiatives
- Department
- Treasury Board of Canada Secretariat
- Program code
- BXB07 (TBC)
- Core responsibility
- Administrative Leadership
- In Departmental Plans
- 2019-20 – 2022-23 · Appeared and later dropped
What it does
The internal audit function, which is independent of departmental management, informs the oversight of public resources throughout the federal public administration providing assurance as to whether government activities are managed in a way that demonstrates responsible stewardship to Canadians.
The program is responsible for maintaining a modern internal audit policy suite and overseeing the function for the Government of Canada. Activities include monitoring of policy compliance, community outreach, conducting horizontal and core controls audits, provision of audit services to smaller departments, supporting recruitment, facilitating training and supporting the Departmental Audit Committee (DAC) appointment process and tenure management.
These activities ensure that the internal audit function and the DAC provide Deputy Heads with assurance and advice to inform decision making in their departments and supports them in their role as accounting officer, as defined in the Financial Administration Act.
The activities also ensure that the Comptroller General of Canada receives assurance and advice from audit committees and internal audit functions to inform decision making in a broader government context and to build and sustain the capacity of an independent, professional, and innovative internal audit community with the GC that adheres to professional standards and delivers timely value-added services that address current and emerging risks and opportunities.
Source: the department's Program Inventory, via GC InfoBase.
History and lineage
First appears in GC InfoBase's actual spending by program in 2019-20. The data does not record when a program was created; it may be older than its first appearance here, which is limited by the sources (program spending starts in 2010-11, Departmental Plans in 2018-19).
| Program | Relation | Years with data | Actual spending over those years |
|---|---|---|---|
| Results and Performance Reporting Policies and Initiatives | Earlier program (name match, low confidence) | 2017-18 – 2020-21 | $9.2M |
| Internal Audit Policies and Initiatives | This program | 2019-20 – 2024-25 | $27.8M |
Significant changes in scope and budget
Detected from the data: renames between plans, programs it appears to replace, merge with or split into (matched by name), year-over-year changes in spending of at least 25% and $5M, or in employees of at least 20% and 25 FTEs, linked budget measures, and results indicators added or dropped.
| Year | What changed | Source |
|---|---|---|
| 2019-20 | Appears to be split across: Results and Performance Reporting Policies and Initiatives; tbc-bxb05 | Canada Spends name match across plans (an inference) |
Success criteria
The program's indicators from its department's Departmental Results Framework: the target set in each year's plan, and the result reported the following year. Source: GC InfoBase.
Historical: targets against results
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2019-20 | ≥ 90% | 2020 | — The results data for this indicator is not available as the deadline prescribed by the Comptroller General was extended to allow internal audit functions to focus on supporting departmental initiatives to help Canadians affected by the pandemic. Results data for this indicator will be reported on GC InfoBase at the next available opportunity. | No result reported |
| 2020-21 | ≥ 90% | 2021 | 93% | Met |
| 2021-22 | ≥ 90% | 2022 | 98% | Met |
| 2022-23 | ≥ 90% | 2023 | 98% | Met |
Current: the 2026-27 plan's targets
No indicators in the 2026-27 plan.
Future goals: targets due after 2026-27
No targets with a later due date.
Spending and employees: planned against actual
Spending
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2019-20 | $6.3M | $6.5M |
| 2020-21 | $6.3M | $6.7M |
| 2021-22 | $6.5M | $6.8M |
| 2022-23 | $6.6M | $7.8M |
| 2023-24 | $6.6M* | — |
| 2024-25 | $6.6M* | — |
Employees (FTEs)
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2019-20 | 52 | 51 |
| 2020-21 | 52 | 51 |
| 2021-22 | 52 | 56 |
| 2022-23 | 52 | 55 |
| 2023-24 | 52* | — |
| 2024-25 | 52* | — |
Planned spending, plan by plan
Each row is one year's Departmental Plan and its forecast for the next three fiscal years; read a column down to see how the forecast for one year changed. The last row is what was actually spent. Click an amount for its source. Biggest changes in federal spending plans
| Plan | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 |
|---|---|---|---|---|---|---|
| 2019-20 plan | $6,305,244 | $6,305,244 | $6,305,244 | |||
| 2020-21 plan | $6,296,847 | $6,300,539 | $6,302,044 | |||
| 2021-22 plan | $6,546,241 | $6,547,668 | $6,547,668 | |||
| 2022-23 plan | $6,567,032 | $6,567,032 | $6,567,032 | |||
| Actual | $6,545,742 | $6,696,287 | $6,811,112 | $7,781,383 |
Actual spending is from Departmental Results Reports and the Public Accounts, as published in GC InfoBase. FTEs are full-time equivalents.
