Tax Law Services Prairie Region
July 2011
Appendix A – Audit methodology
The criteria for the audit were based on guidance from the Committee of Sponsoring Organizations (COSO) Entity Level Control Framework, the TBS Core Management Control Framework, the TBS Management Accountability Framework, and other TBS guidance on auditing management frameworks.
The methodology consisted of a review of pertinent documentation, systems, practices and procedures; and interviews with appropriate Department of Justice, client personnel and other stakeholders.
In conducting this audit, the audit team:
- interviewed the following:
- Assistant Deputy Attorney General, TLS Portfolio
- Associate Assistant Deputy Attorney General, Tax Assessment Matters
- Associate Assistant Deputy Attorney General, Collections and Civil Matters
- management and staff, TLS – Prairie Region
- other Department of Justice staff
- CRA management
- reviewed the following documents:
- business plans
- client Memorandum of Understanding
- Terms of Reference
- management presentations
- reports and submissions
- meeting agendas and minutes
- learning plans
- performance reviews
- job descriptions
- procedure manuals and user guides
- Department of Justice and Treasury Board Secretariat policies
- client surveys
- client consultations related to business plans
- civil litigation presentation to client
- client training course offerings
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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