The following are questions that stakeholders may have about the oversight of public resources, and the corresponding Communications Security Establishment (CSE) performance results.
Do internal auditors in departments have the training required to do the job effectively?
- 67% of staff within the Internal Audit (IA) team have a financial designation and/or Certified Internal Auditor (CIA) certification
- 11% of staff is currently pursuing a financial designation and/or CIA certification
- Training is provided annually to all staff members
Are multidisciplinary teams in place to address diverse risks?
- Multidisciplinary teams are in place when and where required
Is IA work performed in conformance with the international standards for the profession of IA as required by Treasury Board of Canada Secretariat (TBS) policy?
- Yes – The last results of an External Quality Review in May 2018 provided the IA function with the highest possible overall result of "Generally Conforms"
Are the risk-based audit (RBAP) plans submitted to audit committees and approved by deputy heads implemented as planned with resulting reports published?
- The RBAP is submitted to CSE’s Departmental Audit Committee (DAC) and approved by Deputy Head (Chief) and resulting reports are shared and published internally
- CSE does not publicly report audits
Is management acting on audit recommendations for improvements to departmental processes?
- In 2021-2022, 4 engagements were planned: 2 advisories and 2 assurances
- 2 engagements were completed
- 2 began in Q4 and continued into fiscal year 2022-2023
- Open actions are closely monitored, and action status reporting occurs twice a year
- Results are shared with the DAC as part of our management accountability framework
Is IA credible and adding value in support of the mandate and strategic objectives of the organization?
- Formal feedback received from assistant deputy minister (ADM)-level clients and key stakeholders, post-engagement, as well as at informal feedback received during DAC meetings, indicated that audit results added value and were supporting the organization in the achievement of objectives
