Does the Internal Audit Sector want to review the terms of reference for internal audits to be conducted by departments prior to the commencement of an internal audit?
No. The terms reference for an internal audit are generally for a department to determine and, consequently, the Internal Audit Sector does not want to review the terms of reference for individual internal audits. The sole exception might be for internal audits that have been specifically requested by the Treasury Board Secretariat.
