Performance results for the internal audit function

As per the Directive on Internal Audit, departments must meet public reporting requirements, including performance results for the internal audit function, as prescribed by the Comptroller General of Canada.

The following key compliance attributes provide pertinent information to Canadians and parliamentarians regarding the performance of the CNSC’s internal audit function.

For more information, see Why publish key compliance attributes of internal audit.

August 2024: Key compliance attributes for the internal audit function

Performance indicator	Key compliance attribute	Results
Internal auditors are trained to effectively perform the work.	Percentage of staff who have an internal audit or accounting designation, such as Certified Internal Auditor (CIA) or Chartered Professional Accountant (CPA)	71%
	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) or Certified Information Systems Auditor (CISA)	14%
Audit work is performed in conformance with the international standards for the profession.	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 its Standards, as well as with the results of the quality assurance and improvement program	March 2023
	Date of last external assessment	April 2024
The risk-based audit plans submitted to the audit committee and approved by the deputy head are implemented as planned with resulting reports published. Management is acting on audit recommendations for improvements to departmental processes.	Refer to table 1 below for internal audit status and related information for fiscal year 2023–24.
Audit work is perceived by stakeholders as adding value in the pursuit of organizational objectives.	Average overall usefulness rating from senior management (Assistant Deputy Minister (ADM) level or equivalent) of areas audited	Although vice-presidents were invited to respond, the MS Form responses are kept anonymous

Table 1 – Internal audit engagement status and related information

August 2024: Internal audit engagement status and related information

Audit title	Audit status	Report approved date	Report published date	Original planned management action plan (MAP) completion date	MAP implementation status
Report 6, Management of Low and Intermediate Level Radioactive Waste (Office of the Auditor General of Canada, 2022)	Published: MAP not fully implemented	October 4, 2022	October 4, 2022	December 31, 2024	33%
Joint Audit and Evaluation of Cyber Security Oversight of Licensees	Approved: Not published	March 10, 2023	N/A	March 31, 2026	0%
Follow-Up Audit to the 2019 Integrated Regulatory Review Service (IRRS) Mission	Published: MAP fully implemented	July 18, 2023	October 17, 2023	December 31, 2023	100%
Joint Audit-Evaluation of the Risk-Informed and Performance-Based Inspection Process	In progress

ⁱ ADM level or equivalent client survey responses not received.