About the Council


Objective

The Government Internal Auditors Council of Canada (GIACC) is dedicated to the ongoing strengthening of internal auditing in the federal, provincial and territorial government of Canada.


Membership

The GIACC's membership reflects the diverse nature of the internal audit function in different Canadian jurisdictions. It consists of:

  • the Chief Internal Auditor of each of Canada's provincial and territorial governments1
  • le Président ou la Directice Exécutive de Comité des responsables de la vérification interne, Québec
  • the Assistant Comptroller General for Internal Audit, Treasury Board Secretariat (Canada)

The following organization is also considered a member of the Council

  • CCAF-FCVI (Canadian Comprehensive Auditing Foundation)

The following organization is invited to the forum on an annual and ex-officio basis

  • Institute of Internal Auditors-Canada (IIA-Canada)

CCAF's membership is based on the contributions and work it undertakes on behalf of the Council, as outlined in the following sections.

IIA Canada's membership is based on its role as champion of the internal audit function and its linkages to the broader internal audit community in Canada and internationally.


Origin of the Council

The idea to create an organization for the heads of internal audit of Canada's senior governments arose out of CCAF's Accountability and Audit research program. As a first step, CCAF and the Internal Audit Division of the Ontario Management Board Secretariat organized a forum specifically for Chief Internal Auditors from the federal, provincial and territorial governments in Canada. It was held in November 2003 in Toronto, Ontario.

The group met again in October 2004, in Victoria, British Columbia, and a third time in October 2005 in Québec City. At the Québec City meeting, the participants agreed to create an ongoing organization, and the Government Internal Auditors Council of Canada was established.

The GIACC is unlike some other professional organizations in that its membership is not homogenous; it is not a legal entity; and it receives financial and other support from a non-profit Foundation, CCAF2, Government of Ontario and Canada, through the Ontario Office of the Chief Internal Auditor and Office of the Comptroller General of Canada respectively.


Activities

The GIACC works towards the achievement of its objective by facilitating the exchange of knowledge and experience among its members and by contributing to the development of new knowledge on issues of mutual concern.

It does this through the following activities:

  • the annual National Forum for Government Chief Internal Auditors
  • the efforts of GIACC working groups
  • the posting of information on the GIACC website
  • discussion and collaboration with organizations sharing similar interests, including possible topical or regional workshops and courses
  • input, by consensus, into decision-making bodies, such as The Institute of Internal Auditors, the Canadian Institute of Chartered Accountants and government Treasury Boards
  • ongoing informal networking by members throughout the year.

Substantive documents of the GIACC are made available to members in both of Canada's official languages. Sessions at the National Forum are presented in either official language and simultaneously interpreted into the other official language.

Working groups can be established by the GIACC any time. They are to include representatives from a minimum of three jurisdictions, and are chaired by a GIACC member. Subordinates of GIACC members may serve as working group members. GIACC co-chairs are ex-officio members of all working groups. The GIACC will consider at each annual Forum the continuing need for each working group.

1 At the time of the most recent review of the GIACC Terms of Reference (2008), the Government of Prince Edward Island did not have an individual designated as Chief Internal Auditor.

2 CCAF, a co-founder and funder of GIACC, is a non-profit research and education foundation with a focus on accountability and audit, and provides the following services to GIACC:

  • Secretariat for the Council, including the time required by GIACC Secretary to support the various activities / work of GIACC and,
  • Host for the GIACC website.

CCAF also incorporates the views of the internal audit community into its research, where appropriate.

CCAF's role with GIACC was reviewed in 2008 and will be reviewed every three years thereafter along with the Terms of reference.

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