Archived - Guidelines on Expected Qualifications for Chief Audit Executives

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1. Purpose

1.1 These guidelines are issued to advise deputy heads on appropriate qualifications for departmental chief audit executives.

2. Context

2.1 The qualifications of chief audit executives are critical to the credibility, and the perception of credibility, of the internal audit functions they lead. Chief audit executives should have appropriate professional qualifications.

2.2 These guidelines are issued under the authority delegated by Treasury Board to the Comptroller General to issue guidelines to support the Policy on Internal Audit.

3. Guidelines

3.1 Chief audit executives are expected to have a Certified Internal Auditor or a professional accounting designation (CA, CGA, or CMA).

3.2 If the chief audit executive has a professional accounting designation, he or she should also obtain a Certified Internal Auditor designation.

3.3 A chief audit executive without a professional accounting designation should have a relevant bachelor's degree.

3.4 Current chief audit executives who do not meet these qualifications when the Policy on Internal Audit becomes effective will be expected to obtain a Certified Internal Auditor designation.

4. Enquiries

Please send any questions about these guidelines to:

Office of the Assistant Comptroller General, Internal Audit
Treasury Board of Canada Secretariat
L'Esplanade Laurier
300 Laurier Avenue West
Ottawa, Ontario
K1A 0R5

Fax: (613) 952-3698

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