Internal Audit

 

The National Research Council of Canada (NRC) carries out independent audits of its research centres, branches, programs and initiatives, in accordance with the Treasury Board Policy on Internal Audit.

Here is a list of the most current reports on the results of these audits.

2019-2020

2018-2019

2017-2018

2016-2017

2015-2016

2014-2015

2013-2014

For prior audits and evaluation reports, please consult the Treasury Board Secretariat Reviews, Audits and Evaluation Database.

If you want a complete copy of audit reports listed as summaries, please contact the NRC Internal Audit Reports.

Audit performance results

Key compliance attributes are published as required under sections A.2.2.3 and A.2.2.3.1 of the Directive on Internal Audit

These results, or key attributes demonstrate that the main fundamental elements necessary for oversight are in place, are performing as required under the Policy on Internal Audit and the Directive on Internal Audit and are achieving results.

Why publish key compliance attributes of internal audit?

Key compliance attributes
Performance indicators Key compliance attributes August 31st, 2020 Definitions
Do internal auditors in departments have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks? Number of IA employees
(including CAEE)
10 The number of current full-time equivalent positions
% of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)) 80%  
% of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)) 30% In progress: The staff member (an indeterminate employee) has formally registered with and has been accepted by the certifying body to complete the requirements of the professional designation in a prescribed time frame and has registered for at least one component of the certification process.
% of staff holding other designations (CGAP, CISA, etc.) 10%  
Is internal audit work performed in conformance with the international standards for the profession of internal audit 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 IIA Code of Ethics and the Standards and the results of the quality assurance and improvement program (QAIP) June 2018 Last comprehensive briefing: A comprehensive briefing includes updates on all pertinent elements of the QAIP. In accordance with IIA Standard 1320, this comprehensive briefing would include:
  • the scope and frequency of both the internal and external assessments
  • the qualifications and independence of the assessor(s) or assessment team, including potential conflicts of interest
  • conclusions of assessors; and
  • corrective action plans
External assessments (practice inspections) must be conducted at least once every five years by a qualified, independent assessor or assessment team from outside the organization.
Date of last external assessment March 2018
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% of respondents agreed or strongly agreed with the overall usefulness of the audit Average "overall usefulness" rating: Post-audit surveys to senior management of the area audited should include a question on the overall usefulness of the audit.
Internal audit status for fiscal year 2018-2019
Internal audit title Audit status Report approved date Report published date Original planned MAP completion date Implementation status (%)Note 1
Audit of Emergency Planning and Preparedness Postponed to 2021-2022        
Audit of Research Agreement Management Published – MAP not fully implemented 2019/12/23 2020/08/12 2020/03/31 0%
Audit of Intellectual Property, Royalties and Awards Published – MAP not fully implemented 2019/12/23 2020/08/12 2020/12/31 75%
Audit of Acquisition Card Management Published – MAP not fully implemented 2019/01/21 2019/04/11 2019/06/30 80%
Audit of Procurement and Contracting Published – MAP not fully implemented 2019/06/19 2019/08/14 2020/06/30 60%
Audit of Conflict of Interest Management Published – MAP not fully implemented 2019/10/27 2020/02/27 2020/09/30 0%

Table notes

Table note 1

Due to COVID-19, the NRC’s Internal Audit function has suspended its follow-up on implementation of management action plans and therefore the information presented in the table below is not current. Follow-ups will restart in the fall of 2020 and the table will be updated accordingly.

Return to first table note 1 referrer

Internal audit status for fiscal year 2019-2020
Internal audit title Audit status Report approved date Report published date Original planned MAP completion date Implementation status (%)Note 1
Audit of Real Property Management In Progress        
Audit of Project Management Cancelled        
Audit of IT Governance Cancelled        

Table notes

Table note 1

Due to COVID-19, the NRC’s Internal Audit function has suspended its follow-up on implementation of management action plans and therefore the information presented in the table below is not current. Follow-ups will restart in the fall of 2020 and the table will be updated accordingly.

Return to first table note 1 referrer

Internal audit status for fiscal year 2020-2021
Internal audit title Audit status Report approved date Report published date Original planned MAP completion date Implementation status (%)
Emergency Planning and Preparedness Follow-up Audit and Lesson Learned Planned