Departmental Legal Services Unit
Canada Border Services Agency
Statement of Assurance
We have completed the internal audit of the Canada Border Services Agency (CBSA) Legal Services Unit (LSU). The overall objective of this audit was provide assurance that the management framework within which the LSU delivers its services to the Canada Border Services Agency CBSA is effective.
The internal audit was conducted in accordance with 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.Footnote 1
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 guidelines.
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 the 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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