Audit planning started in January 2009 and fieldwork was completed in March 2009 in all four regions at WD and selected CFs. Pre-engagement meetings and preliminary survey were completed to facilitate identification of key risks, audit criteria, control elements and audit strategies. WD and CF staff were involved as necessary throughout the audit process.
Government of Canada internal auditing standards were used throughout the planning, conducting and reporting phases of the audit. The audit is evidence-based in order to ensure that the audit assurance is fully supported. All available evidence has been examined and analyzed against the audit criteria in order to recap the results. Sources of evidence included: interviews, review and analysis of available policies and management practices at WD and CFs, review of previous audits/reviews by other assurance providers, site-visits to regions and CFs, analytical reviews, and elaboration on cause and effect of conditions, background literature, and follow-up on previous audits.
The identified key risks were prominently considered in judgmentally selecting project files and CFs for examination. As part of the audit evidence, the auditors judgmentally selected 20 representative project files from all regions and 10 CFs for examination and tested the sample against the respective audit criteria that were finalized in concurrence with the program management.
WD internal audit staff conducted this audit.
Donald MacDonald Chief Audit Executive
John Hagan Senior Auditor
Amarjit Mundi Senior Auditor
Wilfredo Dimailig Internal Auditor
Barry Neil Internal Auditor