Audit of the Infrastructure Canada Program

Table of Contents (July 2006)

• Introduction
• Statement of Assurance
• Our Audit Approach
• Status of ICP Audits
• Observations and Recommendations
• Residual Audit Work Required
• Management Response and Action Plan (September 2006)

Appendices

• Appendix A – Treasury Board and Infrastructure Canada Audit Requirements and ICP Agreement Objectives
• Appendix B – Our Audit Approach
• Appendix C – Summary of Audit Procedures Completed by Grant Thornton
• Appendix D – Specific Observations and Recommendations for the Regions
• Appendix E – Register of Issues
• Appendix F – Residual Audit Work Required after March 31, 2006
• Appendix G – Strategy to Complete the Audit of the Infrastructure Canada Program – Part 1 Program Controls, December 2005
• Appendix H – A Guide to Implementing Risk-Based Audit Framework for the Infrastructure Canada Program, December 2005
• Appendix I – A Guide to Implementing Risk-Based Audit Framework for Infrastructure Canada’s Municipal - Rural Infrastructure Fund, December 2005