Is that question for me? Thank you, Mr. Chair.
I want to make reference to another policy. On the signing of the accounts, a couple of things are literally signed. In some departments, the balance sheet will be signed by the deputy head. There's also a signing of the statement of management responsibility. That is not audited, but accompanies the financial statement. It is pretty explicit about the responsibilities that the deputy head takes, for internal control in particular, and for other things. So the policy on internal control establishes that deputy heads must ensure the establishment, maintenance, monitoring, and review of the departmental system of internal control to mitigate risks in a number of categories.
So the accounts are signed. Management signs the statement of responsibility. We expect deputy heads to have systems in place, through the chief financial officers and through the internal audit departments, to assure the deputy. So the deputy is looking to his own or her own organization to be able to validate the soundness of control.