Mr. Chair, I think Mr. Williams knows our opinion, that the internal audit department should report to the deputy minister. It is part of the management responsibilities within a department. It is a very important tool for the deputy minister to understand what is going on in the department.
In the case Mr. Williams used, as the fraud—I guess we can call it fraud—at National Defence indicates, it was in fact an internal audit that handled all of it: found it, did the investigation, and did a very good job on it.
So we maintain that internal audit should report to the deputy minister.