Audit Strategies and Approach

Planning

Audit planning started in June 2008 and fieldwork was completed in December 2008 in all of the four provinces for whom WD is the FDP. Pre-engagement meetings and preliminary survey were completed to facilitate identification of key risks, audit criteria, control elements and audit strategies. WD staff, provincial officers, external assurance providers, and clients were involved as necessary. Residual audit work required after the last March 2006 program audit was incorporated in the scope of procedures and programs for this audit.

Standards and Methodology

Government of Canada internal auditing standards were used throughout the planning, conducting and reporting phases of the audit. The audit is evidence-based in order to ensure that the audit assurance is fully supported. All available evidence has been analyzed considering factors, logic and regional environment; and they have been examined against audit criteria and expectations. Sources of evidence included: interviews, risk analysis, review of audits by other assurance providers, discussions with other assurance providers, verification, site-visits, analytical reviews, and elaboration on cause and effect of conditions, background literature, and follow-up on previous audits.

Sampling

The identified key risks were prominently considered in judgmentally selecting project files for examination. As part of the audit evidence, the auditors judgmentally selected 60 representative project files from all regions and the different infrastructure programs, and tested the sample against applicable transaction attributes in the respective audit criteria.

Audit Team:

WD internal audit staff conducted the audit.

Donald MacDonald - Chief Audit Executive

John Hagan - Project Leader

Wilfredo Dimailig -  Internal Auditor

Barry Neil  -  Internal Auditor