Departmental Legal Services Unit
Canada Border Services Agency
August 2011

Appendix B – Methodology

The audit was conducted based on the following methodology:

  • an analysis of the management control framework in place using a risk-based approach related to key elements of the framework;
  • a review of the relevant policies supporting the framework;
  • a review, analysis, and discussion with the stakeholders of all documentation collected throughout the audit;
  • interviews with staff from the LSU and the CBSA;
  • examination of LSU premises.
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