B.4 Employee and Management Responsibility to Practice Review and Internal Audit

1. The responsibilities of the staff and management to practice review and internal audit include:

   1. undertaking improvement action programs to address the recommendations of Practice Review and Internal Audit (PRIA), as agreed to in PRIA reports. If improvement action is not deemed appropriate, the considerations involved, including any risks accepted, must be documented, reviewed with the Chief Audit Executive (CAE), and addressed in management’s response to the report or a subsequent document;

   2. notifying the CAE immediately on discovery of fraud, conflicts of interest, or other improprieties, either actual or potential;

   3. actively supporting the internal audit activity as an executive tool;

   4. providing the internal audit activity with full cooperation to ensure that its responsibilities can be accomplished in an effective and efficient manner; and

   5. informing PRIA immediately of all matters concerning the fulfillment of its responsibilities.

Last modified:

2018-02-19