Submitting Internal Audit Products to the Office of the Comptroller General (OCG)

Under the Directive on Chief Audit Executives, Internal Audit Plans, and Support to the Comptroller General, deputy heads are responsible for ensuring that, on a timely basis, the Office of the Comptroller General is provided with key products. Moreover, in support of enabling an OCG audit intelligence capability, the following list of products should be submitted:

• Annual Risk-Based Audit Plans
• Internal Audit reports^[1] and Engagement Report Submission Form
• Annual Overview Report
• Chief Audit Executive (CAE) Annual Report
• Departmental Audit Committee (DAC) Annual Report
• Management letters from Internal Audit
• Management letters resulting from the audits of the Office of the Auditor General
• Practice Inspection reports
• Agendas of departmental audit committee meetings
• Minutes / Records of Decision from departmental audit committee meetings

The OCG will analyze the products and provide feedback on the quality and on the trends arising from cross-government analysis.

Ideally, performance reports such as the DAC Annual Report, CAE Annual Report and Annual Overview Report should be provided to the OCG by the end of September for the previous fiscal year reporting period

Non-sensitive documents (Protected A or below) should be sent by email to the Registrar, Internal Audit Sector. Sensitive documents (Protected B and above) should be sent in paper format by mail or courier (as applicable) to:

The Registrar
Internal Audit Sector
Office of the Comptroller General
Treasury Board of Canada Secretariat
300 Laurier Ave West, 9th Floor, West Tower
Ottawa, Ontario 
K1A 0R5

Normally, the OCG expects to receive internal audit products in at least one of the official languages within one month of approval. The translated versions are to be provided as soon as possible.

All engagement reports submitted to the OCG must include the associated Engagement Report Submission Form.

Final audit reports should be posted on departmental web site to enable public access; these reports should be posted within 90 days after Deputy Head approval

The Registrar should be notified, by email, at least one week before the posting of any reports on departmental websites, and provided with related communication and media lines. In addition, once a report is posted, the Registrar should be sent an email confirming online availability. Any changes to the web addresses of engagement reports posted on departmental websites should also be communicated to the Registrar in a timely manner.

[1] Includes follow-up audits, and reviews. All reports sent to the OCG should be complete, un-severed.