LIST OF RECOMMENDATIONS
RECOMMENDATION 1
That Treasury Board Secretariat submit a detailed plan, that includes timelines, to the Standing Committee on Public Accounts that shows how and when it will produce a revised Policy on Internal Audit. The revised Policy must contain a specific clause prohibiting revisions to final internal audit reports, or reports commissioned from outside auditors, that result in changes to audit opinions.
RECOMMENDATION 2
That Treasury Board Secretariat set benchmarks for the implementation of the revised Policy on Internal Audit, monitor departmental progress against these benchmarks, take corrective action in the event of slippage, and report the results to Parliament in its annual departmental performance report beginning with the Report for the period ending 31 March of the year following the coming into force of the revised Policy on Internal Audit.
RECOMMENDATION 3
That when the Office of the Auditor General conducts a follow-up audit focused on the implementation of recommendations contained in Chapter 1 of the Report of the Auditor General to the House of Commons, November 2004, implementation of the revised Policy on Internal Audit and the changes related to internal audit announced by the President of Treasury Board on 18 November 2004 must also be taken into account.
RECOMMENDATION 4
That the Office of the Comptroller General develop a strategy that details how it will meet the requirements of the revised Policy on Internal Audit and how it will ensure that internal audits are conducted on a regular basis, and table that strategy with the Standing Committee on Public Accounts no later than 30 days following the coming into force of the revised Policy on Internal Audit.
RECOMMENDATION 5
That Treasury Board Secretariat create, on a priority basis, a new classification system for internal auditors that recognizes and rewards the unique skills they offer and make that system operational to coincide with the implementation of the revised Policy on Internal Audit.
RECOMMENDATION 6
That either in its Main Estimates or in its annual report on plans and priorities, Treasury Board Secretariat include information on the funding to be allocated to the Office of Comptroller General for the specific purposes of meeting its obligations under the Policy on Internal Audit. This reporting should commence in fiscal year 2006-07.
RECOMMENDATION 7
That each department and agency of government with an internal audit function include information on the funding to be devoted to function in either its Main Estimates or in its annual report on plans and priorities. This reporting should commence in fiscal year 2006-07.
RECOMMENDATION 8
That the Government of Canada table an amendment to the Access to Information Act as called for by the Access to Information Review Task Force in its recommendation 4.24, at the earliest possible opportunity.
RECOMMENDATION 9
That in conjunction with the revision of the Policy on Internal Audit, all internal audit units in departments and agencies be placed under the authority of the Comptroller General of Canada.
RECOMMENDATION 10
That Treasury Board Secretariat develop a detailed action plan showing the steps that will be taken to ensure that internal audit units are fully prepared, prior to 1 January 2007, for an external quality assessment as called for by the International Standards for the Professional Practice of Internal Auditing. This action plan must include the date(s) set for the external assessment, specific reference to the actions that will be taken, and target implementation and completion dates for each phase of the plan, and be submitted to the Standing Committee on Public Accounts no later than 31 December 2005.
RECOMMENDATION 11
That Treasury Board Secretariat monitor the progress made by internal audit units leading up to the external assessment, and report the results to the Standing Committee on Public Accounts on a semi-annual basis beginning 30 June 2006.