Departmental Legal Services Unit
Canada Border Services Agency
August 2011
Appendix B – Methodology
The audit was conducted based on the following methodology:
- an analysis of the management control framework in place using a risk-based approach related to key elements of the framework;
- a review of the relevant policies supporting the framework;
- a review, analysis, and discussion with the stakeholders of all documentation collected throughout the audit;
- interviews with staff from the LSU and the CBSA;
- examination of LSU premises.
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