It's not our role to look into the lack of standards. Generally speaking, the Financial Administration Act, when it's followed, works very well. Internal control is only good if it's followed across the board.
I don't want to make this point, but we're talking about the CBSA. If you're trying to secure the border and you put border officers all across the border, but once a month there's a free-for-all, it defeats the whole purpose. It's the same thing for financial controls. If you do things willy-nilly and decide when you apply them, when they're in and when they're out, it doesn't work.
Internal controls need to be applied consistently to avoid blunders.