Report on the Audit of Compliance with Financial Policy in Departmental Legal Services Units - September 2014

3. Audit Objective

The objective of this audit was to assess the extent to which DLSUs and DRSs comply with financial management policy instruments of the Government of Canada and the Department.

4. Audit Scope

The scope of this audit included the review of the financial governance in place for DLSUs and DRSs as well as a review of sample of financial transactions from 2013-2014. Based on an assessment of financial risk for each audit criteria, Appendix B outlines that at least one DLSU from each portfolio and two DRSs from the LSB were included in the scope. A sample of financial transactions from these DLSUs and DRSs that impacted the Departmental budget were selected and reviewed. The types of transactions included in an IS were primarily training expenses recovered by client departments from Justice Canada. In addition, samples of acquisition card, travel, conference, event and training transactions were also analyzed. Contracting transactions as well as IS transactions involving the recovery of legal services costs by Justice Canada from client departments were excluded from this audit as they have been identified as separate projects in the 2014-15 to 2016-17 Risk-based Audit Plan.

Appendix B provides details.

5. Audit Approach

The audit team carried out its mandate in accordance with Treasury Board’s Policy on Internal Audit and the Internal Audit Standards for the Government of Canada. The audit employed various techniques including a risk assessment of the audit entity, interviews, file reviews, as well as reviews and analysis of documentation and information.

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