Tax Law Services Portfolio Office
July 2011

Appendix A – Audit methodology

The criteria for the audit were based on the Guidance on Access Control issued by the Criteria of Control Board (CoCo) of the Canadian Institute of Chartered Accountants, the TBS Management Accountability Framework (MAF), and other TBS guidance on auditing management frameworks.

The audit methodology consisted of:

  • an analysis of the management and financial control framework in place using a risk-based approach related to the key elements of the framework;
  • a review of relevant policies at the departmental and central agency level;
  • preparing a detailed audit program with criteria;
  • interviewing the following stakeholder groups:
    • TLS Portfolio Office management and staff;
    • Director, Ottawa TLS Section;
    • regional directors of the Prairie and Ontario TLS sections;
    • CRA LSU directors;
  • reviewing the following documents:
    • Strategic Plan, business plans, audits, MOUs, reports and written procedures;
    • Performance Management Framework, Financial Situation Report, and Budget Management Update;
    • protocols, operational guidelines, pilot studies, and client satisfaction surveys.

The audit was undertaken in a manner consistent with the Treasury Board Policy on Internal Audit and related guidelines and procedures and with generally accepted auditing standards.

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