To whom at the Treasury Board Secretariat do departments send completed internal audit reports and approved annual internal audit plans?
Under the Directive on Chief Audit Executives, Internal Audit Plans, and Support to the Comptroller General, deputy heads are responsible for ensuring that, on a timely basis, the Comptroller General is provided: • Annual risk-based audit plans • Audit reports[1] • Chief audit executive annual reports • Departmental audit committee annual reports • Management letters resulting from the audits of the Office of the Auditor General • Practice inspection reports / External reviews In addition to the above, the following documents should also be provided to the OCG: • Agendas of departmental audit committee meetings • Minutes from departmental audit committee meetings The OCG will analyze the products and provide feedback on the quality and on the trends arising from cross-government analysis. Normally, the OCG expects to receive internal audit products in at least one of the official languages within one month of approval. The translated versions are to be provided as soon as possible. Non
