Public Accounts committee  If I understand the question, based on leading jurisdictions around the world and within Canada, the requirements that were implemented through the policy on internal controls are really the best practices of leading jurisdictions. The fact that we are asking departments to complete an annual assessment, to develop an action plan, to remedy the weaknesses, and to make public those actions plans and assessment results is a significant best practice that we see in the private sector, for instance.

Public Accounts committee  First of all, I'd like to mention that the policy on internal control really has strengthened significantly the requirements imposed on departments to demonstrate their accountability with respect to maintaining affected systems of internal control. With this policy, which is relatively new, all departments across government now have to complete an annual assessment of the effectiveness of the key controls, based on risk.

Public Accounts committee  They have finished their testing, and it's the same with another department. The other departments, the five other departments, are going to finish as planned, based on the most recent information they provided to Parliament with their DPRs. They provided public reports, the second public reports on their progress, and all the information indicates that the seven departments are progressing as planned, including two that have completed.

Public Accounts committee  Pardon me?

Public Accounts committee  Yes. The two departments that have a deadline of 2010-11 have finished, yes.

Public Accounts committee  It is expected that most, if not all, chief financial officers carry an accounting designation, especially when it comes to major departments. If that's not the case, it is expected that the deputy chief financial officer have an accounting designation. In smaller departments, as the Comptroller General just mentioned, the positions often involve administrative, and not only financial, duties.