Archived - Directive on Chief Audit Executives, Internal Audit Plans, and Support to the Comptroller General

4.1.1 The policy requires deputy heads of departments, other than small departments and agencies (SDAs), to appoint a chief audit executive.

4.1.2 Deputy heads are responsible for ensuring that the chief audit executive:

• Reports directly to the deputy head;
• Is independent from departmental management and operations, allowing objective assurance services on all areas of departmental responsibility;
• Has unfettered access to the departmental audit committee and to the committee chair and vice-chair;
• Has access to all departmental records, databases, workplaces and employees, and has the authority within the context of internal audit planning or approved engagements, to obtain information and explanations from departmental employees and contractors, subject to applicable legislation;
• Has unimpaired ability to carry out his or her responsibilities, including reporting findings to the deputy head, to the departmental audit committee and, as appropriate, to the Comptroller General; and
• Provides annual overview assurance reporting to the deputy head and audit committee on the adequacy and effectiveness of departmental risk management, control and governance processes.

4.1.3 Deputy headsare responsible for: consulting with:

• The Comptroller General prior to the initiation of recruitment and/or selection processes for a chief audit executive; 
• The Comptroller General, for feedback, in instances where the performance of a chief audit executive is judged to be exceptional or, alternatively, falls short of expectations; and
• The Comptroller General, alongwith the Employer Representation Group, Labour Relation and Compensation Operations Sector of the Treasury Board Secretariat (in accordance with the Treasury Board Guidelines for Discipline), prior to any action being taken to discipline or terminate the employment of the chief audit executive.

4.1.4 Deputy heads should be guided by the Guidelines on the Responsibilities of Chief Audit Executives iin establishing the roles and responsibilities of chief audit executives and by the Guidelines on Expected Qualifications of Chief Audit Executives.

4.2.1. The policy requires that deputy heads of departments approve the department's annual internal audit plan. Deputy heads should ensure that the internal audit plan:

• Is risk-based;
• Is reviewed by the audit committee;
• Is focused predominantly on the provision of assurance services;
• Has a multi-year horizon;
• Addresses risks and internal auditsidentified by the Comptroller General as part of government-wide coverage; and
•  Supports annual assurance reporting by the chief audit executive on the overall state of departmental risk management, control and governance processes.