Departmental Legal Services Unit
Natural Resources Canada
April 2010

STATEMENT OF ASSURANCE

We have completed the internal audit of the Natural Resources Canada (NRCan) Legal Services Unit (LSU). The overall objective of the audit was to review and assess the framework within which services are delivered by the NRCan LSU and to recommend improvements.

The internal audit was conducted in accordance with the Treasury Board Secretariat (TBS) Policy on Internal Audit and the Institute of Internal Auditors’ Standards for the Professional Practice of Internal Auditing.

The audit team assessed the management control framework against criteria derived from the TBS 2003 Management Accountability Framework (MAF), the Guidance on Control issued by the Criteria of Control Board (CoCo) of the Canadian Institute of Chartered Accountants, and TBS audit guides.

In our professional judgment, sufficient and appropriate audit procedures have been conducted and evidence gathered to support the accuracy of the conclusions reached and contained in this report. The conclusions were based on a comparison of situations, as they existed at the time of the audit, against the audit criteria. It should be noted that the conclusions are only applicable for the areas examined.

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