Treasury Board Portfolio
May 2010


We have completed the internal audit of the Treasury Board Portfolio (TBP) Legal Services Unit (LSU). The overall objective of the audit was to review and assess the framework within which services are delivered by the LSU to the Treasury Board Portfolio and to recommend improvements.

The internal audit was conducted in accordance with the requirements of the Treasury Board of Canada Secretariat (TBS) Policy on Internal Audit and the Institute of Internal Auditors’ Standards for the Professional Practice of Internal Auditing.

The audit team assessed the management control framework against criteria derived from the TBS Management Accountability Framework (MAF), the Guidance on Control issued by the Criteria of Control Board (CoCo) of the Canadian Institute of Chartered Accountants, and TBS audit guides.

In our professional judgment, sufficient and appropriate audit procedures have been conducted and evidence gathered to support the accuracy of the conclusions reached and contained in this report. The conclusions were based on a comparison of situations, as they existed at the time of the audit, against the audit criteria. It should be noted that the conclusions are only applicable for the areas examined.

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