Budgetary Allocation and Forecasting
July 2010

APPENDIX B – AUDIT METHODOLOGY

The criteria for the audit were based on the Guidance on Assessing 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.

In conducting this audit the audit team:

  • prepared a detailed audit program with criteria;
  • interviewed the following stakeholder groups:
    • CFO, including staff of the Chief Financial Officer Branch;
    • Portfolio and Sector management (ADAG, Deputy ADAG, business managers, and FMAs);
    • regional directors and directors of Finance.
  • reviewed the following:
    • business plans, previous audits, MOUs, CFO Branch reports, and written procedures;
    • policies and procedures of Treasury Board and CFO Branch;
    • Estimates, Spring and Fall Reserve, and business planning documents as well as the Minister’s Budget Briefing Notes;
    • internal reporting procedures aimed at providing Justice Canada management and clients with timely and accurate information on budgetary allocation and forecasting;
    • budget-related minutes of Fin.Com and SMB committees and selected TB submissions requesting additions to the departmental budget.

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

Date modified: