Departmental Audit Committees

Departmental Audit Committees (DACs) are advisory bodies providing deputy heads with objective advice and guidance, independent of management, in the areas of governance, risk management and control. DACs were legislated in the Financial Administration Act in 2006 where it is stipulated that deputy heads, subject to directives issued by the Treasury Board, shall establish an audit committee for the department.

The Treasury Board Policy on Internal Audit and Directive on Internal Audit further define DAC’s role and departmental responsibilities. Namely, the Policy requires that deputy heads of departments that have an internal audit function shall jointly recommend, with the Comptroller General, the appointment of audit committee members from outside the federal public administration for approval by the Treasury Board.

The Terms and Conditions of Appointment for Audit Committee Members address the key issues that surround the initiation and management of members' tenure.

The Guidebook for a Departmental Audit Committee was developed for members and departments as a framework to support the work of DACs.