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.

  • 60% of staff have an internal audit or accounting designation (Certified Internal Auditor or Chartered Professional Accountant)
  • 30% of staff are in the process of obtaining an internal audit or accounting designation
  • 50% 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)
    • Certification in Fraud Examination (CFE)

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 2021-2022. The assessment results indicated that Transport Canada’s Internal Audit function “generally conforms” with the Policy on Internal Audit and the related International Professional Practices Framework’s Code of Ethics and the Standards, the highest rating that can be obtained.

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.

The Departmental Audit Committee (DAC) was briefed at its February 24, 2023 meeting on the internal processes, tools and information considered necessary to evaluate internal audit conformance with the IIA Standards and on the results of our Quality Assurance and Improvement Program.

Risk-based audit plan and related information

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

The table below presents the status of internal audit engagements that started in 2022-2023 as well as engagements with outstanding management action plans (MAP). The table outlines the following:

  • 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 MAP items
  • percentage of MAP items completed as of October 31, 2023


Status of audit

Date report approved

Date report published

Original planned completion date of MAP

% of MAP completed

Audit of the IM/IT Organization’s Key Controls Related to Finance, Procurement and Staffing Published – MAP fully implemented February 27, 2018 June 23, 2018 March 31, 2020 100%
Review of Transport Canada’s Cloud Project Published – MAP fully implemented July 9, 2021 January 14, 2022 September 2021 100%
Audit of Vessels of Concern Initiative Published – MAP fully implemented November 26, 2021 June 10, 2022 December 31, 2022 100%
Review of the National Aircraft Certification Program Published – MAP not fully implemented November 26, 2021 June 10, 2022 December 2025 17%
Audit of the Incentive for Zero Emission Vehicles Published – MAP fully implemented June 27, 2022 November 30, 2022 December 2022 100%
TC Indigenous Engagement Review Published – MAP fully implemented November 10, 2022 February 16, 2023 June 30, 2023 100%
Review of IM/IT Governance Published – MAP not fully implemented January 14, 2023 May 24, 2023 June 2023 63%
Review of COVID-19 Temporary Measures Published – MAP not fully implemented January 26, 2023 May 26, 2023 Fall 2023 0%
Audit of the National Trade Corridor Fund Approved – Not published June 27, 2023   March 2024 50%
Review of COVID-19 Vaccination Policy Implementation 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.

Average overall usefulness rating of areas audited

In 2022-2023, the average overall usefulness was rated as “Good” by senior management of areas audited, indicating that audit clients viewed the internal audit function’s assurance and advisory support as adding value to their decision-making processes.