Western Economic Diversification Canada
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Audit Strategies and Approach

Planning

Audit planning started in November 2011 and fieldwork was completed in January 2012.  Pre-engagement meetings and preliminary survey were conducted to facilitate identification of key risks, audit criteria, control elements and audit strategies.  Departmental staff was involved as necessary throughout the audit process.

Standards and Methodology

Government of Canada internal auditing standards were used throughout the planning, conducting and reporting phases of the audit. The audit was evidence-based in order to ensure the audit assurance is fully supported. All available evidence has been examined and analyzed against the audit criteria in order to recap the results. Sources of evidence included: interviews and document review, review and analysis of policies, background literature and management practices, review of previous audits or reviews by other assurance providers, analytical reviews, and elaboration on cause and effect of conditions, and follow-up on previous internal audits.

Sampling

Internal audit judgementally selected a sample of 48 completed projects reporting results in 2010-11 to test the accuracy and validity of data. In addition, another 68 projects completed between March 2011 and January 2012 were judgementally selected and examined to test compliance with agreed upon reporting dates.

Donald MacDonald, Chief Audit Executive

Kathy Locke, Audit Manager

Wilfred Dimailig, Auditor