Portfolio Offices
December 2010

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.
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