Internal audit is a professional, independent appraisal function that provides feedback on government management practices and activities, at both the departmental/agency and horizontal levels. The function assists in promoting the overall effectiveness and efficiency of government operations and the transparency of decision making.

Internal audit provides deputy heads with assurance as to the design and operation of the governance, risk management, and control processes in their organizations. This assurance function is an important part of the government's efforts to provide value and accountability to Canadians for their tax dollars.

The focus of internal audit is on management systems, processes, and practices and on the integrity of financial and non-financial information.

The results of internal audits help to identify emerging issues and make recommendations for the improvement of performance. Objective assessments are provided in a number of areas, including: risk management; control and governance processes; and resource stewardship.

Internal Audit Sector

The Internal Audit Sector has the following areas of responsibility; policy and liaison; internal audit community development and guidance; and, the audit operations arm to perform assurance work across government.

The Internal Audit Sector of the Office of the Comptroller General of Canada is responsible for the Policy on Internal Audit and the health of the federal government internal audit community. The mandate of the Internal Audit Sector is to provide independent assurance on governance, risk management and control processes. In performing this role, we support the commitment of the Comptroller General to strengthen public sector stewardship, accountability, risk management and internal control across government.

Our mandate centers on leading audit community in the implementation of the Treasury Board Policy on Internal Audit and the associated Directives, Standards and Guidelines. The Policy strengthens and further professionalizes the internal audit function across government and is key component in supporting deputy heads in fulfilling their role as accounting officers.

Policy, Liaison and Community

The Policy and Liaison function focuses on the timely provision of advice and guidance and oversight to the audit community. This includes:

The Internal Audit Community function provides a full range of support to departmental audit committees and initiatives to support internal audit capacity development. This includes:

Operational role

The operational role of Internal Audit Sector provides a range of audit services to large and small departments and agencies.

This includes:

Vision and Mission

Our Vision is: To strengthen and support the government internal audit function by contributing to accountability and transparency, and by improving governance, risk management and control frameworks across the government of Canada.

Our Mission is: To promote accountability, stewardship, risk management, and best practices in government operations.

The Policy on internal audit

The Government of Canada's management regime is based on sound management practices, strong public service values and clear rules set out in legislation and Treasury Board policies.

The work by the Office of the Comptroller General (OCG) to strengthen financial management and internal audit practices supports effective and coherent decision-making, program development and implementation across government.

The Treasury Board's Policy on Internal Audit is pivotal to the government's efforts to improve and modernize its management practices. The Policy provides a government-wide approach to the planning and implementation of internal audit activities. Implementation of the Policy will strengthen and further professionalize the internal audit function across the federal public service by doing the following:

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