Internal Audit Charter

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Table of contents

1. Purpose and Application

1.1  The purpose of this document is to establish the mandate of Indian and Northern Affairs Canada (INAC) internal audit function and to assign the responsibilities and identify the standards according to which it will be implemented.

1.2  This Charter is effective as of the date of signature.

 

 

2. Role

2.1  In accordance with the Treasury Board Policy on Internal Audit, the role of the Departmental internal audit function, in conjunction with the Audit and Evaluation Committee, is to ensure that the Deputy Minister of Indian and Northern Affairs, and the Comptroller General, are provided with added assurance, independent from line management, on the department's risk management, control and accountability processes.

2.2  The internal audit function fulfills this role by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of the department's risk management, control, and governance processes.

 

 

3.  Scope of Work

3.1  The scope of work of the internal audit function is to determine whether INAC's network of risk management, control, and governance processes, as designed and represented by management, is adequate and functioning in a manner to ensure:

When opportunities for improving management control, governance, or resource stewardship are identified during audits, they will be communicated to the appropriate level of management.

 

 

4. Accountabilities

4.1  The Deputy Minister is responsible for:

4.2  The INAC Audit and Evaluation Committee is responsible for:

4.3  The Chief Audit and Evaluation Executive is responsible for:

4.4  INAC Management (including Associate and Assistant Deputy Ministers, Regional and Headquarters Directors General, Directors, and Managers) is responsible for:

4.5  The Comptroller General of Canada is responsible for directing horizontal audits and for focused, sustained functional leadership of internal audit across government in order to build and develop capacity, ensure adequate levels of professionally qualified resources, and ensure adherence to professional standards and rigorous methodology in the delivery of internal audits.

 

 

5. Authority

5.1  The internal audit function, as led by the Chief Audit and Evaluation Executive and implemented by the Audit and Assurance Services Branch, has access to all departmental records, databases, workplaces and employees and has the right to obtain information and explanations from departmental employees and contractors, subject to applicable legislation. Access to certain confidential personnel records is to be limited exclusively to such information as may be required in the conduct of a particular audit.

5.2  The staff performing the internal audit function must be independent of and objective towards the activities that they review. They do not have any direct authority over the activities of INAC managers or staff.

5.3  The internal audit staff will perform audits with the proficiency and due care expected of reasonably prudent and competent audit professionals.

 

 

6. Standards

6.1  The internal audit function will be conducted in accordance with the Internal Auditing Standards for the Government of Canada, the Institute of Internal Auditors' International Standards for the Professional Practice of Internal Audit, and the INAC Internal Audit Manual. In the event of conflict with the International Standards for the Professional Practice of Internal Audit, the Internal Auditing Standards for the Government of Canada will prevail.

 

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Deputy Minister

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Date

 
 
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