Portfolio Offices
December 2010

• [ Previous Page |
• Table of Contents ]

APPENDIX A – AUDIT METHODOLOGY

The criteria for the audit were based on:

• the TBS Management Accountability Framework (MAF)
• the Canadian Institute of Chartered Accountants’ Guidance on Control
• other TBS guidance on auditing management frameworks

Information for this audit was obtained by employing the following methods:

• a review of relevant documentation concerning the operations of the Business and Regulatory Law, Central Agencies, and Public Safety, Defence and Immigration Portfolio Offices;
• reviews of a sample of financial transactions in each of the Portfolio Offices;
• interviews with management and administrative staff in each of the Portfolio Offices,
• telephone interviews with a sample of LSU heads in each portfolio and with regional directors;
• telephone interviews with managers in the Management Sector, Civil Litigation Branch, and the Public Law Sector.

• [ Previous Page |
• Table of Contents ]