Report on the Audit of Timekeeping Compliance – February 2014

Appendix B – Approach and Methodology

The approach and methodology used for the audit were consistent with the Internal Audit standards for the Government of Canada and were aligned with the Treasury Board Policy on Internal Audit and related guidelines and procedures.

The planning and on-site examination phases of the audit were carried out between February and November 2012. The planning phase consisted of a review and analysis of relevant documents, interviews with key personnel involved and the development of a preliminary risk assessment. The examination phase consisted of a detailed review and validation of those areas that were identified as having potentially higher risk during the planning phase of the audit.

Interviews were conducted with the following: Director, Business Practice Division; Business Application Manager, Business Practice Division; Director, Planning, Policy Systems and Corporate Accounting; Financial Management Advisor, Chief Financial Officer Branch; Executive Director and General Counsel, Department of Foreign Affairs and International Trade DLSU; Assistant Deputy, Business and Regulatory Law Portfolio/Co-Chair Cost Recovery Implementation Project; Director, Business Management, Business and Regulatory Law Portfolio; Counsel, Aboriginal Affairs and Northern Development Canada DLSU; Senior Counsel, Aboriginal Affairs and Northern Development Canada LSU; Senior General Counsel/ Executive Director, Industry Canada DLSU; General Counsel/Deputy Executive Director, Industry Canada DLSU; Counsel, Health Canada DLSU; General Counsel, Health Canada DLSU; Counsel, Canadian Security Intelligence Service DLSU; Senior General Counsel, Canadian Security Intelligence Service DLSU; Senior Counsel, Civil Litigation & Advisory, Atlantic Regional Office; Regional Director, Civil Litigation and Advisory, Atlantic Regional Office; Director, Business and Regulatory - Advisory, British Columbia Regional Office; and, Director, Business and Regulatory Law - Litigation, British Columbia Regional Office.

In addition, relevant processes and documentation were examined and testing was conducted against the audit criteria. A process map identifying the associated control points of the timekeeping business process was prepared and validated by the Business Practices Division. Compliance testing of a judgmental sample of 30 timekeepers was completed for the months of November 2011 and May 2012.

Based on an analysis of the information and evidence collected, the audit team formulated audit findings, which were validated through discussions with the auditee.

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