Royal Canadian Mounted Police

Internal Audit, Evaluation and Review – Internal Audit Performance Results

[REDACTED] appears where sensitive information has been removed in accordance with the principles of the Access to Information Act and the Privacy Act.

As per the Directive on Internal Audit, departments must meet public reporting requirements as prescribed by the Comptroller General of Canada including performance results for the internal audit function.

The following four key compliance attributes provide pertinent information to stakeholders, in other words, Canadians and parliamentarians, regarding the professionalism, performance, and impact of the function in the RCMP.

For more information, see Why publish key compliance attributes of internal audit.

Table 1: Performance results for the internal audit function
Compliance attributes Key compliance attribute Results for the RCMP
  1. Do internal auditors in the RCMP have the training required to do the job effectively? Are multidisciplinary teams in place to address diverse risks?
Percentage of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)). 74%
Percentage of staff with an internal audit or accounting designation (Certified Internal Auditor (CIA), Chartered Professional Accountant (CPA)) in progress. 4%
Percentage of staff holding other designations (Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA), etc.). 22%
  1. Is internal audit work performed in conformance with the international standards for the profession of internal audit as required by Treasury Board policy?
Date of last comprehensive briefing to the Departmental Audit Committee (DAC) on the internal processes, tools, and information considered necessary to evaluate conformance with the Institute of Internal Auditors (IIA) Code of Ethics and the Standards and the results of the quality assurance and improvement program (QAIP). October 5, 2023
Date of last external assessment September 23, 2019
  1. Are the Risk-Based Audit and Evaluation Plan submitted to audit committees and approved by deputy heads implemented as planned with resulting reports published?

    Is management acting on audit recommendations for improvements to the RCMP processes?

The 2023 to 2028 Risk-Based Audit and Evaluation Plan was recommended for approval by the RCMP Departmental Audit Committee (DAC) in June 2023. The 2023 to 2028 Risk-Based Audit and Evaluation Plan was approved by the Commissioner of the RCMP on July 11, 2023.

For this compliance attribute, see Progress against the internal audit components of the 2023 to 2028 Risk-Based Audit and Evaluation Plan and Management Action Plan implementation

  1. Is internal audit credible and adding value in support of the mandate and strategic objectives of the organization?
Average overall usefulness rating from senior management (Assistant Deputy Minister (ADM)-level or equivalent) of areas audited. 100% table 1 footnote 1

Table 1 footnotes

Table 1 footnote 1

In a client feedback survey, 2/2 senior managers agreed or fully agreed with the overall usefulness of areas audited.

Return to table 1 footnote 1 referrer

Table 2: Progress against the internal audit components of the 2023 to 2028 Risk-Based Audit and Evaluation Plan and Management Action Plan implementation
Engagement title Engagement status Risk-Based Audit and Evaluation Planning Years Report approved date Report published date Original planned Management Action Plan completion date Implementation status
Audit of Open Source Information Published – Management Action Plan not fully implemented 2018 to 2023 2020-10-12 2021-03-19 March 2021 33%
Audit of Sensitive Expenditures: Reporting object [REDACTED] expenditures Published – Management Action Plan not fully implemented 2018 to 2023 2019-11-19 2020-04-07 March 2021 75%
Audit of RCMP Memoranda of Understanding Published – Management Action Plan not fully implemented 2018 to 2023 2019-02-27 2019-03-21 September 2020 100%
Audit of Regular Member Health Benefits Published – Management Action Plan not fully implemented 2018 to 2023 2020-10-12 2021-02-02 March 2022 43%
Audit of Policy Management - Phase Two Published – Management Action Plan not fully implemented 2017 to 2022 2020-10-14 2021-02-25 December 2020 0%
Audit of National Standards Published – Management Action Plan not fully implemented 2019 to 2024 2021-07-12 2021-11-19 December 2022 0%
Audit of Federal Policing Major Project Governance Tools Published – Management Action Plan not fully implemented 2019 to 2024 2022-03-02 2022-05-26 April 2023 40%
Audit of RCMP Facilities Management: Health and Safety Published – Management Action Plan not fully implemented 2020 to 2025 2022-07-05 to be confirmed June 2023 0%
Review of the RCMP Vehicle Decommissioning Process Published – Management Action Plan not fully implemented 2020 to 2025 (addendum) 2022-07-05 2022-10-25 March 2024 33%
Audit of the Employee Departure Process - Phase Two (Regular Member Equipment) Published – Management Action Plan not fully implemented 2019 to 2024 2022-07-25 2022-11-25 March 2024 33%
Special review of RCMP–Sinclair Technologies contract Published – Management Action Plan not fully implemented 2022 to 2027 2023-06-21 2023-08-30 December 2023 0%
Audit of the Management of Terrorism Peace Bonds Approved – Not published – Management Action Plan not fully implemented 2017 to 2022 2019-03-03 not applicable December 2019 67%
Review of Uniform and Dress Manual Policy Changes Approved – Not published – Management Action Plan not fully implemented 2021 to 2026 2023-11-02
Audit of Emerging Investigative Technologies Approved – Not published – Management Action Plan not fully implemented 2021 to 2026 2023-07-31
Review of RCMP Management of Major Initiatives Approved – Not published – Management Action Plan not fully implemented 2021 to 2026 2023-10-18
Follow-up Audit of Exhibit Controls in detachments Approved – Not published – Management Action Plan not fully implemented 2021 to 2026 2023-11-14
Review of the Shared Services Canada business arrangement Delayed (pending receipt of Shared Services Canada report) 2021 to 2026
Audit of RCMP Revenue Recognition Practices In progress 2022 to 2027
Agile Audit of Body-Worn Cameras In progress 2022 to 2027
Follow-up Audit of Investigator's Notes In progress 2023 to 2028
Audit of Aging Information Technology Systems In progress 2023 to 2028
Audit of Document Management and Production In progress 2023 to 2028
Audit of Organization and Classification In progress 2022 to 2027
Audit of the Modernized Recruitment Strategy (Health Check) Planned 2023 to 2028

Note

The Audit of the Cadet Allocation Modernization, which was identified as part of the 2022 to 2027 Risk-Based Audit and Evaluation Plan, was changed to an advisory engagement based on risk profile and client need.

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