Western Economic Diversification Canada
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Audit Strategies and Approach

Planning

Audit planning started in May 2011 and fieldwork was completed in August 2011.  Departmental employees were engaged as necessary throughout the audit process to facilitate identification of key risks, audit criteria, control elements and audit strategies. 

Standards and Methodology

Government of Canada internal auditing standards were used for the audit. It was evidence-based and provides audit assurance that is fully supported. The basis for the audit examination and expectations was communicated and agreed to by management. The evidence was gathered through risk analysis, interviews, system and process documentation reviews, project file examinations, and project management system data reviews.

Sampling

Internal audit used the IDEA sampling software to randomly select 21 project files from the project management system for testing and confirming processes and controls. The sampling methodology and size ensured that all regions and significant programs were represented in our sample.

Audit Team

Donald MacDonald   Chief Audit Executive
Hemendra Shah   Audit Principal
Kathy Locke   Audit Manager
Christine Kasianiuk   Auditor