Cost Recovery Framework
July 2010


The criteria for the audit were based on the Guidance on Assessing Control issued by the Criteria of Control Board (CoCo) of the Canadian Institute of Chartered Accountants, the TBS Management Accountability Framework (MAF) and other TBS guidance on auditing management frameworks.

The audit methodology consisted of:

The audit was undertaken in a manner consistent with the Treasury Board Policy on Internal Audit and related guidelines and procedures, and with generally accepted auditing standards.