A professional appraisal function that operates independently of line management, providing an objective assessment of practices and activities and contributing to accountability and transparency.
(Office of the Comptroller General of Canada )
Internal audit provides deputy heads with assurance as to the design and operation of the governance, risk management, and control processes in their organizations. Conducting internal audits in government departments and agencies promotes effective management and the highest ethical standards throughout government. Internal audit plays a key role in ensuring that Canadians receive value for their tax dollars.
The Treasury Board’s new Policy on Internal Audit introduces innovative measures to strengthen the internal audit function across the federal public service. Through a multi-year implementation initiative, the Office of the Comptroller General is working to do the following:
• strengthen the overall effectiveness of the internal audit function; and
• enhance the numbers and qualifications of professional internal auditors in the public sector.
The new Policy on Internal Audit is a key component of the Government of Canada’s commitment to achieving better results for Canadians.