Archived – Professional Practice Inspection

Archived information

Archived information is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please "contact us" to request a format other than those available.

Independent Validator Statement

Reference Number: IA-Con-2011 ( Document (PDF, 124.96 KB))

Validators were engaged to conduct an independent validation of Statistics Canada's Internal Audit Services self-assessment. The primary objectives of the validation were to verify the assertions made in the self-assessment report concerning:

  • Statistics Canada and the Internal Audit Services' conformity to the requirements of the Treasury Board Policy on Internal Audit Suite, as well as the Internal Auditing Standards for the Government of Canada, as stated in the Treasury Board of Canada Secretariat's Internal Audit Practice Inspection Guidebook (June 2010); and
  • The Internal Audit Services' conformance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards) and the Code of Ethics.

In acting as Validators, we are fully independent of the organization and have the necessary knowledge and skills to undertake this engagement. The validation, conducted during September to November 2011, consisted primarily of a review and testing of the procedures and results of the self-assessment.

In addition, interviews were conducted with the Chief Statistician, the acting Chair and external member of the Departmental Audit Committee, selected senior management, the CFO, CAE, and several members of the internal audit staff.

We concur with Statistics Canada Professional Practices Management's conclusions that:

  • Statistics Canada's Chief Statistician, Departmental Audit Committee and the Internal Audit Services are in general conformance with the requirements of the Treasury Board Policy on Internal Audit Suite, as well as the Internal Auditing Standards for the Government of Canada; and
  • The Internal Audit Services is in general conformance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards) and the Code of Ethics.

Our observations and recommendations were integrated in the Professional Practice Inspection Report dated December 1st, 2011. Independent validation suggestions for improvement against best practices, intended to build upon the strong foundation already in place, were provided to the CAE for consideration.

(Signatures on original document.)
David Rattray, FCGA, CGAP, CIA
Independent Validator
Associate Partner, BMCI
Date: December 1, 2011
Robin Sellar, CA, CPA,CIA
Independent Validator
Associate Partner, BMCI
Date: December 1, 2011