H.2 Position Description for the Chief Audit Executive of the Auditor General of Canada

Job Functions

Range of Responsibility:

1. Serves as the Chief Audit Executive (CAE) of the Office of the Auditor General of Canada (Office) and as a member of the executive management team. Primary responsibilities for the CAE include overseeing internal audit and the annual practice review exercise as required by Canadian Standards on Quality Control (CSQC 1) and the Chartered Professional Accountants of  Canada (CPA).

2. Oversees practice review and internal audit (PRIA) work as a key component of the Office governance structure, with emphasis on a risk-based approach designed to assist management in the attainment of their objectives.

3. Directs comprehensive internal audit and practice review programs, including performance, operational, financial, and compliance audit projects; providing consulting services to the organization’s management and staff; providing direction to development of the annual internal audit plan; and providing ongoing training, coaching, and supervision to internal audit staff.

4. Maintains organizational and professional ethical standards and ensures all internal audit activities are in compliance with Treasury Board internal audit policies and directives, and with the Institute of Internal Auditors’ (IIA) International Standards for the Professional Practice of Internal Auditing (Standards).

5. The CAE works independently with extensive latitude for initiative and independent judgment.

Other essential duties include, but are not limited to the following:

1. Directs PRIA staff in the planning, organizing, directing, and monitoring of PRIA operations, including assisting in hiring, training, and evaluating staff, and taking effective actions to address performance matters.

2. Directs the identification and evaluation of the Office’s audit risk areas and oversees the development of the annual internal audit plan based on identified risks.

3. Directs the overall performance of audit procedures, including PRIA review programs, identifying and defining issues, developing criteria, reviewing and analyzing evidence, and documenting client processes and procedures.

4. Directs the audit staff in conducting interviews, reviewing documents, developing and administering surveys, composing summary memos, and preparing working papers.

5. Directs the audit staff in the identification, development, and documentation of audit issues and recommendations for improvement.

6. Communicates the results of audit and consulting projects, and status of management`s action plans via written reports and oral presentations on a timely basis to management, the Audit Committee, and the Auditor General.

7. Develops and maintains productive team-oriented client, staff, management, and Executive Committee relationships through individual contacts and group meetings.

8. Pursues professional development opportunities, including internal and external training and professional association memberships, and shares information gained with co-workers.

9. Benchmarks audit work processes and promotes continuous process improvement.

10. Leads  PRIA’s quality assurance and improvement program.

11. Represents PRIA at Office executive meetings and with external organizations, when required.

12. Coordinates inspections by provincial CPA organizations and Canadian Coalition of Legislative Auditors (CCOLA).

13. Performs related work as assigned by the Audit Committee and/or the Auditor General.

14. Coordinating internal auditing activities and plans with other assurance providers to minimize duplication of effort and demands on departmental management.

15. Ensuring the timely completion of internal audit, consulting and practice review engagements.

16. Ensuring that internal audit engagement reports are provided to the Audit Committee in a timely manner.

17. Reporting annually to the Auditor General and the Audit Committee.

18. Ensuring that the OAG procedures, IIA Standards and TBS policies are followed.

19. In consultation with the Auditor General and the Audit Committee, ensuring that a practice inspection of the internal audit function is conducted at least every five years, by a qualified independent reviewer competent in the professional practice of internal auditing and the external assessment process.

Minimum Qualifications

Education and Experience:

1. Bachelor’s degree from an accredited college or university.

2. Chartered Professional Accountant (CPA) and/or Certified Internal Auditor (CIA).

3. Eight years of full-time experience in internal auditing, external auditing, accounting, business analysis, operations, or program evaluation, including four years supervisory or project management experience.

4. A graduate degree in business administration, public administration, or a related field or a second certification in a related profession (e.g. information technology (IT) auditing, fraud auditing, or accounting) may substitute for one year of required experience. The combination of a graduate degree and a second certification may substitute for two years of required experience.

5. Bilingual imperative (CBC).

Must also have the following demonstrated knowledge, skills, and abilities:

1. Extensive knowledge of and skill in applying internal auditing and accounting principles and practices, and management principles and preferred business practices.

2. Considerable knowledge of the IIA’s Code of Ethics, and Standards.

3. Extensive knowledge of contemporary risk management and control techniques and working knowledge of contemporary control frameworks.

4. Knowledge of management information systems terminology, concepts, and practices.

5. Working knowledge of control and risk self-assessment facilitation techniques.

6. Considerable knowledge of federal government policies, procedures, regulations, and laws.

7. Considerable skill in conducting quality control reviews of audit work products.

8. Skill in collecting and analyzing complex data, evaluating information and systems, and drawing logical conclusions.

9. Familiarity with the common indicators of fraud.

10. Extensive skill in planning and project management, and in maintaining composure under pressure while meeting multiple deadlines.

11. Considerable skill in conflict resolution, mediation, negotiating issues, and resolving problems.

12. Considerable skill in conducting consultations and delivering on expected outcomes.

13. Skill in using spreadsheets, systems documentation, audit management packages, and other business software to prepare reports, memos, summaries, and analyses.

14. Considerable skill in effective verbal and written communications, including active listening skills and skill in presenting findings and recommendations.

15. Ability to establish and maintain harmonious working relationships with clients, co-workers, staff, and external contacts, and work effectively in a professional team environment.

Approved by:

Louise Bertrand
Chief Audit Executive
Office of the Auditor General of Canada

This job description is intended only to describe the general nature of the position and does not constitute an all-inclusive list of duties, nor of the knowledge, skills, and abilities required to perform the job.

Last modified:

2018-03-23