Cost Recovery Framework
APPENDIX A – 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.
The audit methodology consisted of:
- an analysis of the management control framework in place using a risk-based approach related to key elements of the framework;
- a review of relevant policies at the departmental and central agency level;
- a review, analysis, and discussion with stakeholders of cost recovery processes in the Department;
interviews with key personnel in:
- the Finance Branch and Law Practice Management Directorate;
- the portfolios of Public Safety, Defence and Immigration; Tax Law Services; Business and Regulatory Law; and Aboriginal Affairs;
- the Public Law Sector and Legislative Services Branch;
- four regional offices (British Columbia, the Prairie Region, Quebec, and Ontario) by telephone;
- the Health Canada and Canada Border Services Agency DLSUs.
- review of documentation and an analysis of financial data.
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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