Internal Audit of Exchanges Canada Program

Office of the Chief Audit and Evaluation Executive
Assurance Services Directorate

February 2008

• Executive Summary
• 1. Introduction
  • 1.1 Authority for the project
  • 1.2 Background
• 2. Audit Objectives
• 3. Scope
• 4. Approach & Methodology
• 5. Observations and Recommendations
  • 5.1 Identification of Program Risks
  • 5.2 Program Human Resources
  • 5.3 Monitoring Reports
  • 5.4 Reporting System Access Controls
  • 5.5 Financial Management of Delegated Authorities
• Appendix A: Audit Criteria & Assessment