Authority and Responsibility
The Internal Audit Department has the authority and responsibility to conduct a broad and comprehensive program of audits of management and administrative activities of the University using appropriately selected audit approaches and methodologies.
In accomplishing its activities, the members of the Internal Audit Department are to have free and unrestricted access to all McGill functions, records (manual and electronic), property, and personnel.
More specifically, the Internal Audit Department may (in so far as pertinent to a particular Internal Audit Department activity):
- speak or otherwise communicate with any current employee, full or part time, of the University in order to obtain information;
- speak or otherwise communicate, with a former employee of the University in order to obtain information;
- examine all documents of the University;
- examine all documents generated in the course of research thought to contain information;
- speak or otherwise communicate with any consultant or external supplier of services considered to have information.
All information obtained is to be maintained in a confidential manner.
Internal Audit personnel have no direct responsibilities nor authority over any of the activities or operations reviewed.