H.1 PRIA’s Policy on Human Resources Management in Compliance with the Standards

  1. As a senior manager at the Office of the Auditor General, the CAE adheres to the Human Resources policies and practices, including performance management, of the Office in managing the PRIA team.

  2. In order to comply with the following IIA Standards, the CAE relies on relevant policies and practice of the Office of the Auditor General:

1200—Proficiency and Due Professional Care: Engagements must be performed with proficiency and due professional care.

1210—Proficiency: Internal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. The internal audit activity collectively must possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.

1230—Continuing Professional Development: Internal auditors must enhance their knowledge, skills, and other competencies through continuing professional development.

2030—Resource Management: The chief audit executive must ensure that internal audit resources are appropriate, sufficient, and effectively deployed to achieve the approved plan.

  1. Human resources for the Practice Review and Internal Audit (PRIA) team are drawn from the Director level of the Office’s Audit Practices.  Directors are selected based on their knowledge of professional standards for assurance engagements, and for their proficient and experience in conducting audits.

  2.  If deemed necessary, the CAE may draw from Audit Practices or hire an external consultant due to lack of resources or for expertize in a specialized area.

  3. The Chief Audit Executive of the Office recognizes that ongoing professional development is a key to employee development, continuous improvement, and to the contribution that internal audit makes to attainment of the Office’s objectives.

  4. To promote continuous learning, the PRIA team relies on the Office’s policy on Learning and Professional Development and its related Directives which include the support of acquiring professional designations.  As part of their learning objectives, the PRIA team can access to IIA training when requested.

  5. The CAE also relies on the Office’s performance management policies and annual performance management process in the conduct of staff performance evaluations to ensure that the above noted Standards are being met.

Last modified:
2018-03-07