SHA Internal Audit
About Internal Audit
The Saskatchewan Health Authority (SHA) Internal Audit team provides assurance and advisory services that are independent, objective, and guided by a philosophy of adding value. We help the SHA accomplish its objectives by evaluating the organization's governance, risk management, and internal control processes and making recommendations to improve them.
Who we are
SHA Internal Audit is accountable to the SHA Board of Directors, with a dotted line to the CEO. This ensures that Internal Audit is “part of the organization but independent from management” and means we can be unbiased in our work.
Internal auditors are problem-solvers, analysts, and trusted advisors who have a diverse skill set. Our SHA Internal Audit team members come from various backgrounds; including accounting, risk management, customer service, IT, quality improvement, fraud investigation and clinical.
Internal auditors work with management, external auditors and other stakeholders. We deliver evidence-based reviews, providing comfort that processes are well designed, identifying when improvements are needed, and raising concerns where appropriate.
Internal auditors demonstrate the highest level of professional objectivity in gathering, evaluating, and communicating information. We conduct a balanced assessment of all relevant information and avoid undue influence from personal interests or external pressures when forming our conclusions.
Our work
Internal Audit performs our work following the Global Internal Audit Standards as established by the Institute of Internal Auditors (IIA). The IIA is an international organization serving internal auditors around the world by conducting research, creating and managing education and certification programs, establishing standards, and providing technical guidance for its members. The IIA Standards are the foundation of a successful internal audit function, and include a Code of Ethics requiring internal auditors to apply and uphold the principles of Integrity, Objectivity, Competency, and Confidentiality.
The standards require an internal audit function to undergo an external assessment at least every five years by an independent reviewer to determine conformance with the standards.
In December of 2023, the SHA internal audit team successfully completed our first External Quality Assessment (EQA). The assessment found that SHA Internal Audit generally conforms with the Standards and the IIA Code of Ethics in all areas. This is the highest rating available.
Internal Audit services
Today's internal auditors contribute to the organization in several ways, providing an independent and neutral perspective as they support management to:
- Reduce risk
- Improve financial and operational reporting
- Enhance service quality and outcomes to meet goals more effectively
Services typically provided by internal audit teams include the following:
Assurance services
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Advisory services
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What to expect when working with us
Each audit, based on the purpose and type, will look a little different but in general our work is performed in 4 phases:
Planning
- Collaborate with management to determine objectives, scope and risks
- Identify controls and develop a test plan
Perform
- Test and observe controls
- Evaluate processes, outcomes and effectiveness
- Confirm understanding with management
Report
- Develop observations and recommendations for improvement
- Issue report to senior management
Follow up
- Track status of recommendations and management responses
Our team
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For general questions related to Internal Audit services, contact us at SHAInternalAudit@saskhealthauthority.ca.