Report on the Audit of Cost Recovery Process Improvement (CRPI) Initiative - Phase 1 - March 2015

3. Audit Objective

The objective of this audit was to provide assurance that effective mechanisms are in place to support continued delivery of the Cost Recovery Process Improvement (CRPI) Initiative outcomes. In relation to this, Phase 1 of the audit examined CRPI Governance; Phase 2 of the audit will examine the effectiveness of management’s efforts to streamline and standardize associated business processes.

4. Audit Scope

Based on the results of a risk assessment conducted during the planning phase, the scope of Phase 1 of the audit focused on governance processes and practices with respect to cost recovery from April 2013 to October 2014. Also included in the scope was an examination of processes and practices in place to solicit cost recovery feedback from legal services clients.

5. Audit Approach

The audit team carried out its mandate in accordance with Treasury Board’s Policy on Internal Audit and the Internal Auditing 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.

Date modified: