I have oversight across all audit shops for that, but audit.... I don't want to use too much technical language in audit, but it's a third line. The responsibility of good management practices first is with management. It would be with the leads of procurement with deputy heads as the accounting officers. That's where the responsibility is for good business practices. Audit is down the line based on the risks to find and actually advise deputy heads where they may be offside and need to come back. That's where we're an advisory and also an independent voice to tell deputies when there is an item.
On September 19th, 2024. See this statement in context.