I understand that there was more than enough evidence on June 17, 2003, before the audit was initiated, to go to an investigation. In your role as the corporate conscience of the organization, you did not immediately report the abuse to appropriate authorities. Treasury Board policy on internal audit responsibility with respect to fraud and abuse in the government stipulates that failure to report incidents of fraud and abuse may implicate the audit group in wrongdoings.
On February 21st, 2007. See this statement in context.