Essentially, every department is accountable to put in place that internal audit function; however, there's a functional relationship with the Comptroller General to make sure that the same process and level of quality is executed throughout the system. But every deputy minister in their department is accountable to put in place the internal audit function so that they can be accountable for the management of their department--to make sure that there's quality control, to make sure we have the right people in place, the right process, and the right tools.
On June 20th, 2006. See this statement in context.