Internal audit key compliance attributes

Under the Treasury Board Directive on Internal Audit, Transport Canada is required to publish information on the professionalism, performance and impact of our internal audit function. Here are the key ways that we comply with standards.

Auditor training

Our internal auditors are trained to do their work effectively.

  • 100% of staff have or are in the process of obtaining an internal audit or accounting designation (Certified Internal Auditor or Chartered Professional Accountant)
  • Of those, 57% also hold other designations, including:
    • Certified Government Auditing Professional (CGAP)
    • Certified Information Systems Auditor (CISA)
    • Certification in Risk Management Assurance (CRMA)
    • Certified in Risk and Information Systems Control (CRISC)
    • Certified in the Governance of Enterprise Information Technology (CGEIT)
    • Certification in Control Self-Assessment (CCSA)

External practice inspection

In keeping with the Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing that an external assessment of an internal audit activity be conducted at least once every five years, an external assessment was completed in 2021-22.

Quality assurance and improvement program

Our audits conform to international standards for the profession.

Quality assurance reviews of our audits are done periodically. These reviews have never found instances of non-conformance with the IIA International Standards.

We last briefed the Departmental Audit Committee (DAC) at its April 22, 2022 meeting on the internal processes, tools and information we need to evaluate how we conform with the IIA Standards as part of the results of the external practice inspection.

Risk-based audit plan

Our internal audits are carried out based on a risk-based audit plan approved by the Deputy Minister.

Beginning with fiscal year 2018, the table below outlines:

  • name of the audits
  • status of the audits
  • date the report was approved
  • date the audit report was published
  • original planned date for completion of all management action plan (MAP) items
  • percentage of MAP items completed as of the last reporting to DAC in February 2022


Status of audit

Date report approved

Date report published

Original planned completion date of MAP

% of MAP completed

Audit of IM/IT Organization’s Key Controls Related to Finance, Procurement and Staffing Published February 27, 2018 June 23, 2018 March 31, 2020 66%
Audit of Transport Canada Owned and Operated airports Completed July 9, 2021 January 14, 2022 December 2021 100%
Audit of Vessels of Concern Initiative Completed November 26, 2021 June 10, 2022 December 2022 N/A
Review of National Aircraft Certification Program Completed November 26, 2021 June 10, 2022 December 2025 N/A
Review of Transport Canada’s Cloud Project Completed July 9, 2021 January 14, 2022 September 2021 0%
Review of Options to Managing the Ongoing COVID-19 Pandemic Completed June 8, 2021 December 14, 2021 March 2021 100%
Review of COVID-19 Temporary Measures In progress        
Audit of the National Trade Corridor Fund In progress        
Audit of the Incentive for Zero Emission Vehicles In progress June 27, 2022   December 2022  
Review of Indigenous Engagement In progress        
Review of IM/IT Governance In progress        

Note: In order to address emerging risks and departmental priorities we may adjust the internal audits planned in the risk-based audit plan.