Internal Audit

Full Independence

The Caisse sees to it that all of its activities are carried out with the utmost rigour. By providing its Internal Audit team with all the independence it requires, it has found an excellent way to improve its processes and reduce its risks.

Its Internal Audit team is primarily responsible for assessing the efficiency, effectiveness and economy of processes, systems, risk management, controls and governance.

INDEPENDENT, OBJECTIVE SERVICES
The Internal Audit team provides independent, objective assurance advice and services to the Audit Committee.  Its auditors support the Caisse’s managers in fulfilling their obligations regarding efficiency, effectiveness and economy. The team’s current activities consist of:

• Conducting an audit of all the investment and general services teams’ activities;
• Making recommendations and performing a follow-up;
• Seeing to it that resources are properly used.

HIGH-CALIBRE EXPERTISE
The Audit team’s responsibilities cover three areas of expertise.

Management Audit
Identifies ways to improve the management of the Caisse’s different fields of expertise. Its audit professionals, with the support of other specialists, use work methods recognized by the Institute of Internal Auditors. Audit mandates are based on an analysis of the risks associated with each of the Caisse’s actions. They involve all systems, processes and functions.

• Investment Groups and General Services
  Conducts audit mandates in the investment and general services groups, using recognized reference systems as well as the policies and procedures applicable to the Caisse and the industry.
• Information Technology
  Performs specialized audit mandates related to information technology (general controls, security, operational efficiency, business continuity and technology recovery), using recognized reference systems as well as a universe information technology audits.

Compliance
Carries out audit mandates by referring to the legislation, accounting, financial and other standards as well as the Caisse’s policies.

Advisory Services
Advises the Caisse’s different teams on risk analysis and control processes.

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Additional Information
Profile of Head of Internal Audit
Audit Committee
Depositors and Risks
Finance Division
Operations Division
Talent and Organizational Development
Legal Affairs and Secretariat