Ontario Regional Office
Regulatory Law Section
March 2010

STATEMENT OF ASSURANCE

We have completed the internal audit of the Regulatory Law Section in the Ontario Regional Office. The overall objective of the audit was to review and assess the framework within which services are delivered by the Section to its clients and to recommend improvements.

The internal audit was conducted in accordance with the requirements of the Treasury Board Secretariat (TBS) Policy on Internal Audit and the Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing.

The audit team assessed the management control framework against criteria derived from the TBS Management Accountability Framework as well as TBS audit guides. The audit of the Regulatory Law Section in the Ontario Regional Office incorporates key elements of the TBS’s Management Accountability Framework under the various audit objectives.

In our professional judgment, sufficient and appropriate audit procedures have been conducted and evidence gathered to support the accuracy of the conclusions reached and contained in this report. The conclusions are based on a comparison of situations, as they existed at the time of the audit, against the audit criteria. It should be noted that the conclusions are only applicable for the areas examined.

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