The requirements set out in subsections 4.1.3, 4.1.6, 4.1.7, 4.2.1, 4.2.2, 4.2.5, 4.2.7, 4.4.1, 4.4.5, 4.4.7 and 4.4.11 of this policy do not apply to the following organizations:
- Office of the Auditor General of Canada
- Office of the Chief Electoral Officer
- Office of the Commissioner of Lobbying of Canada
- Office of the Commissioner of Official Languages
- Office of the Information Commissioner of Canada
- Office of the Privacy Commissioner of Canada
- Office of the Public Sector Integrity Commissioner of Canada
The heads of these organizations are solely responsible for:
Monitoring and ensuring compliance with this policy within their organizations;Establishing and maintaining an audit committee; the members of these committees are not appointed through the Treasury Board appointment process led by the Comptroller General of Canada; andDetermining any additional measures that may be appropriate to safeguard the integrity of the internal audit function if the chief audit executive does not have a recognized internal auditor certification or professional accounting designation in Canada.