About Us

The amended Treasury Board Directive on Departmental Audit Committees, effective July 1, 2009, provides that a deputy head and the Comptroller General of Canada shall jointly select external audit committee members for approval by the Treasury Board. Appointments are for a term of four years and are renewable once.

To support departments and agencies in establishing these committees and to ensure coherent and consistent practices compliant with the Financial Administration Act, the Policy, and the Directive, the Office of the Comptroller General (OCG) has established the Audit Committee Recruitment and Development Secretariat.

About Department and Agency Audit Committees

Department and Agency Audit Committees (DAACs) are essential to the Government of Canada's efforts to ensure the rigorous stewardship and accountability of public funds across its operations.

What is a DAAC?

DAACs are independent department and agency audit committees composed mainly of members who do not occupy a position within the federal public administration.

Under the Treasury Board Policy on Internal Audit, all large departments and agencies must establish department and agency audit committees.

DAAC members are seasoned professionals with high-level business management skills and experience with complex organizations.

What does a DAAC do?

DAACs are advisory to the deputy head. The audit committee provides objective advice and recommendations to the deputy head regarding the sufficiency, quality and results of assurance on the adequacy and functioning of the department’s risk management, control and governance frameworks and processes (including accountability and auditing systems). Deputy heads can use this information to reduce risks and improve their department's performance.

The key areas of responsibility of DAAC members are as follows:

• Values and ethics
• Risk management
• Management control framework
• Internal audit function
• Office of the Auditor General of Canada and central agencies
• Follow-up on management action plans
• Financial statements and Public Accounts of Canada reporting
• Risk and accountability reporting

Each DAAC prepares an annual report with an assessment of the department's internal control and internal audit systems. The committee may use this report to document any concerns.

What role does the OCG play?

The OCG supports the implementation of DAACs across the federal public service. Key responsibilities include the following:

• Recruiting DAAC members and fostering their development and integration
• Supporting implementation
• Engaging community support
• Researching and sharing leading practices
• Developing and sharing standards, tools, and guidelines