Office of the Superintendent of Financial Institutions
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OSFI’s Internal Audit group conducts regular internal audits. The Internal Audit Plan is recommended for approval one year at a time by the Audit Committee and approved by the Superintendent. The 2014-15 to 2016-17 Internal Audit Plan was approved in Q3 2013-14. The audit plan is subject to change from year to year depending on changes to priorities or in the business.
OSFI is not required by the Treasury Board Secretariat Policy Suite on Internal Audit to post Practice Inspection reports, as such, this Practice Inspection on Internal Audit was not published externally.
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The Internal Audit on Private Pension Plans Division is part of the 2014-15 Internal Audit Plan; however this audit was started in Q4 2013-14.
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